2018 ROS pay and file deadline: 12 November

May 13, 2019

Revenue have announced that the extended Revenue Online Service (ROS) return filing and tax payment deadline for Form 11 income tax returns and for Form IT38s for Capital Acquisitions Tax (CAT) is 12 November 2019. 

For taxpayers who file a 2018 Form 11 income tax return and make the appropriate payment through ROS for:

  • Preliminary Tax for 2019 and
  • Income Tax balance due for 2018,

the due date is 12 November 2019. 

For beneficiaries who received gifts or inheritances with valuation dates in the year ended 31 August 2019 who make a CAT return and the appropriate payment through ROS, the due date is also 12 November 2019.

To qualify for the ROS extension of 12 November 2019, it is necessary to both pay and file through ROS.   If 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 2019.

Additionally, for PAYE taxpayers who are required by Revenue to file a Form 12 for 2018 and who opt to use the online version, the due date is also extended to 12 November 2019.

Read Revenue’s eBrief.