Revenue eBrief No. 158/21

11 August 2021

Self-assessment – early filing and filing on ROS

Chargeable persons are required to self-assess when filing their tax return, except for individuals who file a paper return on or before 31 August in the year following the year of assessment (early filers). For the year 2020, this early filing deadline has been extended by a month to 30 September 2021. Tax and Duty Manual Part 41-00-28 – A Guide to Self-Assessment – has been updated at paragraphs 2.1 and 5.4 to reflect this extension.

Taxpayers and filers are reminded that a benefit of using ROS is that it will generate a calculation of the self-assessment based on the inputs and updates on the ROS return. A ROS filer can accept the Revenue calculation of the self-assessment that results from the information input on the ROS return, or can input his or her own self-assessment if he or she disagrees with the Revenue calculation on ROS.