Practitioners are reminded that the Pay & File deadline for ROS Customers is 16th November 2010. To avail of this deadline, both the Return and the Payment must be made online. 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 no later than 31st October 2010.

ROS Pay & File Tips

ROS Offline Application

Please ensure that both you and your customers have the latest version of the Form 11, offline application – Version 6.7, – as otherwise you will not be able to upload any forms.

Client List

To ensure that Returns filed in ROS are processed in timely fashion, Revenue recommends that practitioners make certain, that all of their clients are correctly registered. Ideally, your Revenue client list should be updated in advance of relevant due dates.

Agents are also reminded that all applications to represent a client for tax purposes for the first time, or to add an additional tax for a client must be accompanied by a letter of authorisation from the client. The procedures for setting up new Agent client linking instructions are set out in eBrief 40/10.

Pay and Tax Details

Agents, when completing a Form 11, can access PAYE Anytime through their ROS Digital Certificate for any of their clients who are registered for PAYE. They can then view their client's Pay and Tax details by selecting the Pay & Tax tab.

For unlinked clients or where access to ROS is not available Pay and Tax details can be obtained from the client's Form P60.

PAY Tax/Refunded

Please remember that any PAYE tax refunded for 2009 should be entered, as appropriate, on the ROS Form 11 online and offline under the PAYE/BIK/Pensions tab.

ROS Debit Instruction

All ROS Debit Instructions (RDIs) should be in place in advance of due filing dates.

If payment is being made by Laser Card or Online Banking, please note that the client's banks may have monetary thresholds – i.e. daily limits.

Ideally the Statement of Net Liabilities and the Form 11 should be filed on the same day.

Digital Certificate

Administrators should ensure that all linked users have retrieved their Digital Certificates and have been granted the necessary permissions to file returns and/or make payments. If your Digital Certificate is due to expire please renew your certificate in time.

Roll over of Digital Certificates

Note: All ROS customers, both Administrators and sub-users who have not logged on to ROS since 24th March 2010, will be asked to roll over their certificates. Please note that Administrators must first roll over their certificate, before sub-users can roll over theirs, to access ROS.

If you are applying for a new Digital certificate, you should do this in advance of the filing date. Similarly, if you are registering for ROS you should allow 8 working days approximately to complete the registration process so that you can log on to ROS successfully to pay and file before the extended deadline of 16 November.

Source: Revenue Commissioners. www.revenue.ie. Copyright Acknowledged.