Revenue eBrief No. 088/22

12 April 2022

Pay & File Extension Date - 2022

ROS - Extension of Pay & File Deadline for ROS Customers for 2022

Today, 12 April 2022, Revenue announced an extension to the ROS return filing and payment date for certain self-assessment Income Tax customers and for customers liable to Capital Acquisitions Tax (CAT).

For customers who file their 2021 Form 11 return and make the appropriate payment through ROS for:

  • Preliminary Tax for 2022, and
  • Income Tax balance due for 2021

the due date is extended to Wednesday, 16 November 2022.

For beneficiaries who received gifts or inheritances with valuation dates in the year ended 31 August 2022 and who make a CAT return and the appropriate payment through ROS, the due date is also extended to Wednesday, 16 November 2022.

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 2022.