Revenue eBrief No.190/21 – ROS Pay and File 2021

Revenue eBrief No. 190/21

20 October 2021

ROS Pay and File 2021

The Pay and File deadline for ROS customers is Wednesday 17 November 2021, provided that the 2020 Form 11 return is filed and the appropriate payment is made through ROS for:

  • Preliminary Tax for 2021, and  
  • Income Tax balance due for 2020.

The extension does not apply where only one of these actions is completed through ROS, and the required date to submit returns and payments is Sunday 31 October 2021.

Tax and Duty Manuals (TDMs) Part 38-06-01 – Revenue Online Service and Part 38-06-01a – ROS Pay and File useful Tips, have been updated.  

TDM Part 38-06-01a contains useful tips to assist customers and agents to comply with their ROS Pay and File obligations, including information on:

  • deadline for filing, self-assessment and payment
  • preliminary tax 2021 – calculation and payment
  • CGT return and self-assessment
  • CAT (IT38) return deadline
  • PAYE (Form 12) return deadline
  • help in completing your 2020 Form 11
  • tips in accessing and using ROS
  • tips for ROS payments and refunds
  • ROS Offline
  • debt warehousing and changes to the Statement of Net Liabilities (SNL)
  • extended ROS Technical Helpdesk opening hours
  • contact details

TDM Part 38-06-01 includes updated information on:

  • new services available including ePSWT and eCG50 (paragraphs 1 and 7)
  • the ROS Profile and use of primary and secondary email addresses (paragraph 5.1)
  • changes to the Statement of Net Liabilities (SNL) (paragraph 9.4).

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