Revenue announced in eBrief No.56/09 that the ROS system was unavailable for two and half hours on Monday 21 September. This was the deadline date for filing Corporation Tax returns on ROS where payment was not being filed on ROS. Revenue has acknowledged that the downtime may have caused problems for practitioners and customers in meeting the 21 September deadline, and in recognition of these exceptional circumstances, all Corporation Tax returns due to be filed by 21 September but filed on 22 September will be considered as having been filed on time.