Pensions top ups can be made up to 10 December Pay and File deadline

Oct 12, 2020

Revenue confirmed to Chartered Accountants Ireland that the extension to the income tax Pay and File deadline also applies to pension contributions for taxpayer paying and filing on ROS. Accordingly, self-employed taxpayers can claim tax relief on pension contributions up to the date that they submit their 2019 income tax return.

Revenue guidance details that:

Sections 774(8), 776(3), 787(7) and 787C(3) TCA 1997 provide that contributions paid after the end of a year of assessment but on or before the return filing date for that year (31 October of the year following the year of assessment) may be treated as paid in the earlier year of assessment, where the individual so elects on or before that date. The 31 October deadline is extended to 10 December where an individual both files and pays online via ROS or myAccount.