Revenue eBrief No. 217/24
16 August 2024
Revenue Online Service (ROS)
The Pay and File deadline for ROS customers is Thursday 14 November 2024, provided that the 2023 Form 11 return is filed and the appropriate payment is made through ROS for:
- preliminary tax for 2024, and
- income tax balance due for 2023.
The extension does not apply where only one of these actions is completed through ROS, and the required date to submit returns and payments is 31 October 2024.
The ROS filing Tax and Duty Manuals – Revenue Online Service (Part 38-06-01), ROS Pay and File Useful Tips (Part 38-06-01a) and Return Preparation Facility (Part 38-06-01b) have been updated. Specific updates about:
- all the Employer Reporting Requirements facilities currently available on ROS (38-06-01: paragraph 9.1, fig. 7)
- all Agent/Advisor TAIN Services currently available on ROS (38-06-01: paragraph 9.2, fig. 8A)
- updated information on tax technical queries (38-06-01: paragraph 16.3)
- a new screenshot of the link to the Return Preparation Facility (RPF) during ROS downtime (38-06-01: paragraph 16.4)
- link to further information on CGT payments (38-06-01a: paragraph 3)
- information on filing CAT returns offline using the Return Preparation Facility (RPF) (38-06-01a: paragraph 4 and 38-06-01b: paragraph 4 )
- advice on completing the Form 11 offline (38-06-01a: paragraph 8.3)
- information on the location of other pre-populated information on the Form 11 (38-06-01a: paragraph 8.6)
- information for non-resident landlords - credit for tax withheld must be claimed before a return is submitted (38-06-01a: paragraph 8.7)
- inclusion of the ROS Technical Helpdesk email address (38-06-01a: paragraph 10.1)
- removal of references to the RPF pilot phase (38-06-01b: paragraph 3)
- information on the forms now available on the RPF (38-06-01b: paragraph 4)
- appendix has been updated with the forms available and the dates they were added to the RPF (38-06-01b: Appendix 1)