TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Pay and file extension for 2015 income tax returns

The Revenue Online Service (ROS) return filing and tax payment date for certain self-assessment income taxpayers and for taxpayers liable to Capital Acquisitions Tax (CAT) is Thursday 10 November 2016.

Taxpayers, who file their Form 11 income tax return for 2015 and make the appropriate payment for preliminary tax for 2016, and income tax balance due for 2015, can avail of the extended deadline of 10 November 2016. Taxpayers must both pay and file via ROS; otherwise the deadline is 31 October 2016.

PAYE taxpayers who are required by Revenue to file a Form 12 for 2015 and who opt to use the ‘e’ version, the due date is also extended to 10 November 2016.

Beneficiaries who received gifts or inheritances with valuation dates in the year ended 31 August 2016 who make a CAT return and the appropriate payment through ROS, the due date is also extended to 10 November 2016.