Global Daily Tax News, Ireland Confirms Extended Form 11 Deadline For Using ROS, (Oct 22, 2025)

The Irish Revenue has confirmed an extended deadline, of November 19, 2025, for taxpayers filing the 2024 income tax return (Form 11) and making payment through Revenue Online Service (ROS).

To benefit from the extension, both actions must be completed through ROS, and payment must be made for both preliminary tax for 2025, and the income tax balance due for 2024.

The Revenue highlighted that the extension does not apply where only one of these actions is completed through ROS. In such cases, the required date to submit returns and payments is October 31, 2025.

The Revenue has confirmed also that it has made changes to its guidance on ROS, including:

• Information on ROS payment methods, including updated information on Variable Direct Debits (paragraph 10.3) and managing bank accounts and refunds (paragraph 10.4); and

• ROS Revenue Record (Inbox) changes - a new option has been added to allow users to show or hide PAYE-EMP messages. Two new subfolders have also been added - 'SARP 1a' and 'SARP Employer Returns' (paragraph 14).