Revenue eBrief No. 168/18

06 September 2018

Reminder to Income Tax filers about their Pay and File obligations

Income Tax filers are required to

  • file their 2017 Tax Return,
  • make their self-assessment, and
  • pay their liabilities on or before 31 October 2018. 

Early paper filers

Where a customer has filed their Form 11 on or before 31 August 2018, Revenue calculates the tax, PRSI and Universal Social Charge (USC) liabilities on their behalf.

Revenue is advising customers that they have extended the 'early filing deadline’ to 30 September 2018. This means that individuals who file a paper Form 11 2017 on or before the 30 September 2018 do not have to include a self-assessment with their Form 11; Revenue will calculate the self-assessment on their behalf.

This simplifies the process for customers, assists them in meeting their obligations to file a self-assessment, and ensures they pay the correct amount due by 31 October.  Earlier filing of a tax return does not mean that a customer has to pay their liability any earlier; the final payment date remains 31 October.

Reminder letters are issuing to individuals who were sent a paper Form 11 earlier this year.  The reminder letters and this extension refer to paper Forms 11 and do not impact the ROS Form 11. 

ROS calculates the customer’s liability and provides an indicative self-assessment. A customer can accept and submit this as the self-assessment or reject and submit his or her own calculation. 

Mandatory eFilers

Reminder letters are also issuing to individuals who are mandatory efilers and to date have neither registered for ROS nor appointed an agent to file tax returns on their behalf.

This letter reminds them of their mandatory efiling obligations and the consequences of not making their return and payments electronically. It also advises them of how to register for ROS and where to obtain help if necessary.

ROS extended filing deadline

The extended ROS deadline for filing and paying is Tuesday 14 November 2018, as advised in eBrief 70/18.  Customers can 'file now and pay later' online. This means having certainty of meeting their tax obligations and set the payment date for any tax liability to 14 November.

Further details are available in Tax and Duty Manual Part 41-00-28 and Part 41A-01-03.