Revenue has announced it is extending the ROS return filing and payment date for certain self-assessed income taxpayers liable to capital acquisitions tax (“CAT”). The due date for the filing of the 2021 Form 11 and the payment of taxes is Wednesday, 16 November 2022.
The due date is also extended to Wednesday, 16 November for CAT returns and payments for beneficiaries receiving gifts/inheritances with valuation dates ending in the year to 31 August 2022.
The extension is available to taxpayers who pay and file through ROS only. Where either one of these actions is completed other than through ROS, the deadline for submission and payment is Monday, 31 October 2022.