Pay and File 2021 Tax Returns Extension

The Revenue have announced the "pay and file" extension for taxpayers ( for certain self-assessment Income Tax customers and for customers liable to Capital Acquisitions Tax (CAT)) who satisfy certain conditions. 

Details of the announcement are set out below.

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

  • Preliminary Tax for 2022
  • 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."

More Details


Disclaimer :

Whilst every effort has been made to ensure the accuracy of matters covered by this article, no responsibility for loss or damage occasioned by any person acting, or refraining from acting, as a result of matters above. Professional advice should always be sought before acting on any interpretation of matters covered by this article.

12 April 2022