The following is an extract from an email we have received from one of our Advisory Services in relation to an extension to the ROS Pay & File Deadline.  It is very important to note, the extension is only applicable if you both file and pay online through the ROS system.

In recognition of the challenges being experienced by businesses and tax practitioners arising from the COVID-19 crisis, Revenue today (17 September 2020) announced an extension to the Pay & File deadline for self-assessment income tax customers from 12 November to Thursday, 10 December 2020.

This also gives relevant clients until the payment and filing date of 10 December 2020 to make a pension contribution and elect in their tax return to backdate against the 2019 tax year.

In order 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 does not apply and the required date to submit both returns and payments is no later than 31 October 2020. There is no change to the deadline of 31 October 2020 for taxpayers who file on paper rather than online through ROS.

Revenue has also extended the due date for beneficiaries who received gifts or inheritances with valuation dates in the year ended 31 August 2020.  Such beneficiaries now have until 10 December 2020 to make a Capital Acquisitions Tax (CAT) return and the appropriate payment through ROS.

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