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Under the Revenue’s Code of Practice for Revenue Audits certain time limits are outlined within which ‘self-corrections’ may be made. Self-corrections enable a taxpayer to amend a submitted return without penalties. According to these guidelines ‘self-correction’ claims for income tax year 2009 must be made by 31 October 2011 (or arguably 16 November 2011 if the extended ROS pay and file deadline was availed of).
31 October 2011
Due date for payment of preliminary income tax (inclusive of the USC) for the tax year 2011 (assuming the ROS pay and file 15 November 2011 extension is not availed of).
Due date by which self-assessed income tax and capital gains tax returns must be made for the year of assessment 2010. (See 15 November 2011 ROS pay and file deadline extension).
Due date for payment of any balance of income tax for the tax year 2010, assuming adequate preliminary tax was paid for 2010.
Due date for payment and return of €200,000 Domicile Levy for 2010.
31 October 2011
Latest date for making contributions to PRSAs, AVCs or RACs for the tax year 2010 (subject to a possible extension to 15 November 2011 for ROS pay and filers)
15 November 2011
An extension of the pay and file date of 31 October 2011 to 15 November 2011 may be availed of if taxpayers submit their payment and file their tax return through ROS.
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