In advance of the ROS Pay and File deadline on Wednesday 17 November 2021 Revenue has shared information and updated a number of Tax and Duty Manuals, including ROS Pay and File useful tips and Income Tax Return Form 2020 - ROS Form 11.
Revenue is reminding taxpayers and agents that the ROS Pay and File deadline is Wednesday 17 November 2021, provided that the 2020 Form 11 return is filed and the appropriate payment is made through ROS for:
- preliminary tax for 2021, and
- income tax balance due for 2020.
The extension does not apply where only one of these actions is completed through ROS, and the required date to submit returns and payments is Sunday 31 October 2021.
Updates to Tax and Duty Manuals (TDMs) relating to the 2020 Form 11 are:
TDM Part 38-01-04E - Income Tax Return Form 2020 - ROS Form 11
This TDM has been updated as follows:
- A clarification has been added regarding the Temporary Wage Subsidy Scheme (TWSS) (paragraph 3.1),
- Information has been added on debt warehousing of Schedule E liability only and on updates to the Statement of Net Liabilities (SNL) (new paragraph 5.4),
- Information has been added on the calculation of the remote working relief (paragraph 6.1),
- A clarification has been added on the exchange traded funds filing information (new paragraph 7.3),
- Confirmation has been included that the Employment Investment Incentive (EII) validation in the return is consistent with the applicable income limits for the relevant investment periods (paragraph 8.5), and
- References to the Receipts Tracker App have been removed, as per paragraph 3 of TDM Part 38-06-06, and TDM Part 38-01-04A (ROS Form 11 Income Tax return form 2016) has been updated similarly.
TDM Part 38-06-01a - ROS Pay and File useful tips
This TDM contains useful tips to assist taxpayers and agents in complying with their ROS Pay and File obligations, including information on:
- deadline for filing, self-assessment and payment
- preliminary tax 2021 – calculation and payment
- CGT return and self-assessment
- CAT (IT38) return deadline
- PAYE (Form 12) return deadline
- help in completing your 2020 Form 11
- tips in accessing and using ROS
- tips for ROS payments and refunds
- ROS Offline
- debt warehousing and changes to the Statement of Net Liabilities (SNL)
- extended ROS Technical Helpdesk opening hours
- contact details
TDM Part 38-06-01 - Revenue Online Service
This TDM includes updated information on:
- new services available including ePSWT and eCG50 (paragraphs 1 and 7)
- the ROS Profile and use of primary and secondary email addresses (paragraph 5.1)
- changes to the Statement of Net Liabilities (SNL) (paragraph 9.4).
See Revenue eBrief No.192/21 and Revenue eBrief No.190/21 for further details.
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