The 2021 extended ROS return filing and payment date for self-assessment income tax and capital acquisitions tax is Wednesday, 17 November 2021.
Revenue confirmed that the due date of 31 October 2021 is extended to Wednesday, 17 November 2021 for taxpayers who file their 2020 Form 11 and make the appropriate payment through ROS for Preliminary tax for 2021 along with the income tax balance due for 2020.
The due date for beneficiaries who received gifts or inheritances with valuation dates in the year ended 31 August 2021 and who make a CAT return and the appropriate payment through ROS is also extended to Wednesday, 17 November 2021.
To qualify for the extension, taxpayers must both pay and file through ROS. Where only one of these actions is completed through ROS, the extension does not apply and the required date to submit both returns and payments is no later than 31 October 2021.