Revenue has announced it is extending the ROS return filing and payment date for certain self-assessed income taxpayers and taxpayers liable to capital acquisitions tax (“CAT”). The due date for the filing of the 2022 Form 11 and the payment of taxes is Wednesday, 15 November 2023.
The due date is also extended to Wednesday, 15 November for CAT returns and payments for beneficiaries receiving gifts/inheritances with valuation dates ending in the year to 31 August 2023.
The extension is available to taxpayers who pay and file through ROS only. Where either one of these actions is completed other than through ROS, the deadline for submission and payment is Tuesday, 31 October 2023.