The original deadline was Sunday 30 April – which fell in the middle of the bank holiday weekend – so it’s not particularly surprising that it’s now been extended.
It is only necessary to make a disclosure, if you have tax liabilities arising from:
- an account held outside the State,
- income or gains arising outside the State, or
- property situated outside the State.
Making a voluntary disclosure now will avoid a more serious penalty regime that is now coming into force from next Friday.
You don’t need to make a disclosure unless you have taxable income from any of these sources.