Revenue has updated the ROS manual, Revenue Online Service to provide information on ROS payment methods and changes to the ROS Revenue Record (Inbox). The press release issued with the updated manual reminds taxpayers of the pay and file deadline and their related obligations.
The updated information on ROS payment methods relates to variable direct debits (paragraph 10.3) and managing bank accounts and refunds (paragraph 10.4). The ROS inbox now provides a new option to allow users to show or hide PAYE- EMP messages and two new subfolders have been added titled SARP 1a and SARP Employer Returns.
The Revenue press release confirms Wednesday 19 November 2025 as the pay and file deadline for ROS customers provided both filing and tax payment obligations are met. Where both obligations are not fulfilled, the extended deadline is not available and the required date to submit returns and payments is on or before 31 October 2025.