Revenue eBrief No. 178/22

29 September 2022

ROS Pay & File 2021 – tips and tricks

The Pay and File deadline for ROS customers is Wednesday 16 November 2022, provided that the 2021 Form 11 return is filed, and the appropriate payment is made through ROS for:

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

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  31 October 2022.

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 38-06-01 includes updated information on:

• new services available including Trust Register Functions and the facility  for taxpayers to display and print their current registration status  (paragraphs 1 and 7)
• redesign of the ROS ‘Login’ and ‘Manage My Certificate’ screens including additional guidance (paragraph 5)
• MyEnquiries auto-registration for new ROS registrations (paragraph 5.1)
• and
• information on updating a bank account in an RDI (paragraph 8).

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 2022 – calculation and payment
• CGT return and self-assessment
• CAT (IT38) return deadline
• PAYE (Form 12) return deadline
• help in completing your 2021 Form 11
• updates to the 2021 Form 11
• tips in accessing and using ROS
• tips for ROS payments and refunds
• ROS Offline
• contact details.