Mandatory e-Filing

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Revenue recently issued a letter with notification that from 1 June 2011 all payments and returns due must be electronically filed using ROS (Revenues Online Service).

The categories of taxpayer who will be required to pay and file returns electronically from 1 June 2011 are:

• All companies
• All trusts
• All partnerships
• Self employed individuals filing a return of payments to third parties (Form 46G)
• Self employed individuals subject to the high earners restriction (Form RR1, Form 11)
• Self employed individuals benefiting from or acquiring Foreign Life Policies, Offshore Funds or other Offshore products
• Self employed individuals claiming a range of property based incentives (Residential Property and Industrial Buildings Allowances).

In addition, all stamp duty returns and payments due on or after 1 June 2011 must be filed electronically.

For further information please visit http://www.revenue.ie/en/online/ros/mandatory-e-filing.html or Imelda Prendergast

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