TaxSource Total

Here you can access relevant source documents which support the summaries of key tax developments in Ireland, the UK and internationally

Source documents include:

  • Chartered Accountants Ireland’s representations and submissions
  • published documents by the Irish Revenue, UK HMRC, EU Commission and OECD
  • other government documents

The source documents are displayed per year, per month, by jurisdiction and by title

Revenue e-Brief No. 16/2007

PAY & FILE–Extension of filing date in 2007–Revenue Online Service (ROS)

Today, Revenue announced an extension to the filing date for self-assessment customers who both pay and file their return through ROS.

For customers who file their 2006 return and submit their payment through ROS for:

  • Preliminary Tax for 2007,
  • Income Tax balance due for 2006, and
  • Capital Gains Tax on gain arising in initial period 2007 (01/01/2007-30/09/2007)

the due date will be extended until Thursday 15th November 2007.

To qualify for the extension, customers must both pay and file through ROS. Where only one of these actions is completed through ROS, the extension will not apply.

Customers who pay or file by means other than ROS are required to submit both payments and returns on or before 31st October 2007.