The 2020 income tax early filers deadline has been extended from 31 August to 30 September 2021. Revenue will complete the self-assessment panel for taxpayers who file their 2020 paper income tax return by this date. Payment will not be sought before any tax is due from taxpayers who submit their tax return early.

Chargeable persons are required to self-assess when filing their tax return, except for individuals who file a paper return before the deadline for early filers.

Revenue updated Tax and Duty Manual Part 41-00-28 – A Guide to Self-Assessment – at paragraphs 2.1 and 5.4 to reflect the extension of the early filers deadline to 30 September.

Revenue has also reminded taxpayers of the benefits of using ROS; a ROS filer can accept Revenue’s calculation of the self-assessment that results from the information input on the ROS return or can input his or her own self-assessment if he or she disagrees with Revenue’s calculation on ROS.

For more information see Revenue eBrief No. 158/21.