For gifts and inheritances then please note that where a valuation date for Capital Acquisitions Tax (CAT) occurred between 1 September 2015 and 31 August 2016, the pay and file deadline is 31 October 2016.
Where the taxpayer or his/her agent is both paying and filing online through ROS, the pay and file deadline is extended to Thursday 10 November 2016.
On the 11th March last, Irish Revenue announced an extension to the ROS return filing and tax payment date for certain self-assessment income tax customers and for customers liable to Capital Acquisitions Tax [CAT].
For customers who file the 2015 Form 11 return and make the appropriate payment through ROS for:
- Preliminary Tax for 2016,
- Income Tax balance due for 2015,
the due date is extended to Thursday, 10th November 2016
For beneficiaries who received gifts or inheritances with valuation dates in the year ended 31st August 2016 who make a CAT return and the appropriate payment through ROS, the due date is also extended to Thursday, 10th November 2016.
To qualify for the extension, customers 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 31st October 2016.
Additionally, for PAYE customers who are required by Revenue to file a Form 12 for 2015 and who opt to use the ‘e’ version, the due date is also extended to Thursday, 10th November 2016.