Pay & File Deadline Extended to December 10th, 2020

The Pay & File deadline has been extended to December 10th, 2020 giving businesses an extra four weeks in which to file returns with the Revenue Commissioners.  The extension was announced on September 17th in the Revenue eBrief.

The deadline extension has been granted in light of the extraordinary circumstances that businesses have been working under, or not able to work under, since March of this year.

The deadline applies to 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.

The extension comes with conditions that must be met in order to avail of the new December deadline date.  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.

Paper-Based Returns

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