TaxSource Total

Here you can access relevant source documents which support the summaries of key tax developments in Ireland, the UK and internationally

Source documents include:

  • Chartered Accountants Ireland’s representations and submissions
  • published documents by the Irish Revenue, UK HMRC, EU Commission and OECD
  • other government documents

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Position Regarding AVC Contributions and the ROS Deadline Extension

Revenue e-Brief No. 32/2005

Subject: Extended deadline for ROS Customers in respect of RACs, PRSAs & AVCs

Under Sections 787(7) and 787C(3) TCA97 relief may be claimed in respect of a Retirement Annuity Contract (RAC) or a Personal Retirement Savings Accounts (PRSA) payment made on or before the return filing date. Where a person qualifies for the extended Pay & File deadline available to ROS customers by both filing and paying online, the deadline for making RAC and PRSA payments and claiming the relief is also extended to 17 November 2005.

This extended deadline also covers payments of Additional Voluntary Contributions (AVCs) made under Section 774(8) or Section 776(3) TCA97, where the person qualifies for the extended Pay and File deadline.