Pay and File Extension

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On the 12th of April, the Revenue Commissioners confirmed that the due date of 31 October 2022 is extended to Wednesday, 16 November 2022 for certain self-assessment Income Tax taxpayers and for taxpayers liable to Capital Acquisitions Tax (CAT).

Income Tax

For taxpayers who file their 2021 Form 11 return and make the appropriate payment through ROS for:

• Preliminary Tax for 2022, and
• Income Tax balance due for 2021

the due date is extended to Wednesday, 16 November 2022.

Capital Acquisitions Tax

For beneficiaries who received gifts or inheritances with valuation dates in the year ended 31 August 2022 and who make a CAT return and the appropriate payment through ROS, the due date is also extended to Wednesday, 16 November 2022.

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 2022.

To discuss the information required to file a return, please contact OSK Tax Department on 01-439 4200 or email advice@osk.ie

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