Revenue recently announced that, in recognition of the challenges being experienced by businesses and tax practitioners due to the Covid-19 pandemic, they will allow a further extension to the Income Tax (IT) File & Pay Deadline from 12th November 2020 to 10th December 2020. Please note that the extended deadline only applies to taxpayers who file and pay their 2019 income tax return through ROS. Taxpayers who wish to file a paper return, or who are not making the full tax payment must file their returns by 31st October 2020.

NOTE : Revenue have also extended the CAT deadline to 10th December 2020 for gifts or inheritances with a valuation date on/before 31st August 2020.

Details of extension of Income Tax Pay & File Deadline for ROS Customers

In recognition of the challenges being experienced by businesses and tax practitioners arising from the COVID-19 crisis, Revenue  announced a four week further extension to the Pay & File deadline for self-assessment income tax customers and for customers liable to Capital Acquisitions Tax (CAT).

For customers who file their 2019 Form 11 return and make the appropriate payment through ROS for:

  • Preliminary Tax for 2020
  • Income Tax balance due for 2019

The due date is now extended from 12 November to Thursday, 10 December 2020.

Revenue has also extended the due date for beneficiaries who received gifts or inheritances with valuation dates in the year ended 31 August 2020.  Such beneficiaries now have until 10 December 2020 to make a Capital Acquisitions Tax (CAT) return and the appropriate payment through ROS.

In order 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 2020.

There is no change to the deadline of 31 October 2020 for taxpayers who file on paper rather than online through ROS.

If you would like any further information on the supports available to you and/or your business please do not hesitate to contact us.

See original posting on