Income Tax: Extension of “Early Filing Deadline” For Paper Forms 11

Tax return is now due Reminder from Revenue to Income Tax filers about their self assessment for the year ended 31 December 2014: Further to eBrief 74/15 – Revenue previously reminded customers that where they filed their Form 11 before 31 August 2015, Revenue would calculate their self assessment (for tax, PRSI and Universal Social Charge). This simplifies the process for customers and assists them in meeting their obligations to file a self assessment.

Extension of "early filing deadline" to end September

To further assist customers, the Revenue Commissioners have extended the "early filing deadline" to 30 September 2015. This means that individuals who file a paper Form 11 2014 on or before the 30 September 2015 do not have to include a self assessment with their Form 11; Revenue will calculate the self assessment on their behalf. Reminder letters have been recently issued to individuals or their agents who sent a paper Form 11 last year. In the reminder letters, customers were also advised:-
  • about the extension to the "early filing deadline" to 30 September 2015; and
  • that earlier filing of a tax return does not mean that a customer has to pay their liability any earlier; the final payment date remains at 31 October.

Paper forms 11 only

This extension refers to paper Forms 11 and does not impact the ROS Form 11. It is not possible to submit a Form 11 without including a self assessment in the return, however, the ROS calculation facility will calculate the customer’s liability and provide an indicative self assessment. Note: the extended ROS deadline for filing and paying is Thursday 12 November 2015, as advised in eBrief 48/15.

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