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 eBrief No. 10/2009

Extended date for customers who PAY & FILE electronically

Following the Budget day announcement, a general extension to existing deadlines for filing returns and paying tax where the customers both PAY & FILE electronically has been implemented. This is pursuant to the Regulations implemented by the Revenue Commissioners to introduce mandatory e.filing/e.paying for larger companies and Government agencies in two phases, commencing the 1st January 2009.

With effect from the 1st January 2009, the new incentive is available to anyone who makes the relevant returns and associated tax payments via ROS, whether voluntarily or under the new mandatory regime.

The existing time limits have been extended to the 23rd of the month for the following returns and payments.

Corporation Tax

Preliminary Tax, Annual CT1 Return and Balancing Payment.

Relevant Contracts Tax

Monthly RCT 30 Return, Annual Form RCT 35 and RCT due.

Value Added Tax

Vat 3 Return, Annual Return of Trading Details (RTD) and VAT due.

Employer PAYE/PRSI

Monthly Form P30, Annual Form P35 and PAYE/PRSI due.

Where a return and associated payment are not made electronically by the new extended deadlines, the extended time limits will be disregarded so that, for example, any interest imposed for late payment will run from the former due dates and not the extended dates.