Revenue scrap ROS online Amend Tax Return facility

April 30, 2012

Revenue have withdrawn their ROS facility to amend an income tax return online.

Back in September 2010, Revenue added a useful feature to their ROS site which allowed a user to amend online a previously-filed Form 11 Income Tax return.  At the time, I heartily welcomed this move and hailed it as ‘an important innovation’. In the intervening 20 months or so, I used it on a number of occasions, most commonly as a particularly easy way of claiming a tax credit or allowance that had been omitted from an original tax return.  I found the facility to be both useful and straightforward to use.

This morning I was reviewing the tax records of a client who had reached 65 years of age in late 2010 but hadn’t previously notified either myself or Revenue of this fact. He was therefore entitled to an Age Credit for 2010, along with PRSI exemption and partial Income Levy exemption for that year.

I accessed ROS to amend his 2010 tax return accordingly but I could not find any links to access the ‘Amend Form 11’ facility. A quick google search yielded a blank apart from my own blog post of September 2010 which outlined the steps involved in amending a return on ROS and a link to the relevant Revenue eBrief which was issued around that time.  I was dismayed to find the eBrief link was dead, bringing me to a ‘Page not found’ page within the site.

Increasingly puzzled, I tried the ROS help section of and its ROS FAQ – Form 11 page which told me:

“Can I avail of ROS to file an amended Form 11?     
Unfortunately at this time if you have previously filed a Form 11, on either paper or through ROS, you will not be presented with the option of filing an amended return.”

Finally admitting defeat, I then had to resort to writing a letter to Revenue asking them to (i) update and amend my client’s 2010 Form 11 accordingly; and (ii)  issue a new Income Tax assessment including the Age Credit and exemptions. My letter has just gone off in the post. I expect that it will reach Revenue in 1-2 days time and they will presumably deal with it in due course. No matter how efficiently they manually process it, the service cannot match the speed and efficiency of the automatic ROS service.

I am disappointed that Revenue have withdrawn the facility to amend returns online via ROS, and it seems to be a retrograde step for everyone concerned.

It is doubly disappointing that they didn’t alert accountants and taxpayers of the move, choosing instead to merely delete the eBrief that had previously explained the feature. Maybe I’m expecting too much, but a fresh eBrief announcing the change would at least have made ROS users aware that the feature no longer existed – saving both their own and their clients’ time. Hopefully Revenue will reintroduce the facility before too long.

15 Nov 2012 is ROS ‘Pay & File’ Tax Return Deadline

April 4, 2012

Revenue have confirmed this morning that the existing 31 October 2011 Pay & File deadline for 2011 Income Tax returns is being extended to Thursday 15 November 2012 for returns filed online via the ROS system.

To avail of the extended deadline, an individual must, by 15 November

  1. file their 2011 Form 11 Income Tax return by 15 November 2011 using the online ROS system.
  2. also use the Revenue ROS system to make their ‘Pay & File’ self-assessment tax liability, ie
  • Preliminary Tax for 2012;  and
  • Balance of Income Tax payable for 2011

The existing deadline of 31 October 2012 applies, unless:

  • the Form 11 tax return is filed on ROS; and
  • the required Income Tax payment is made using ROS.

Capital Gains Tax

The Revenue announcement makes no mention of any extension to the Capital Gains Tax return filing deadline of 31 October next. Individuals subject to self-assessment Income Tax are required to file their Capital Gains tax details as part of their 2011 Form 11 Income Tax Return. However, separate payment deadlines apply for Capital Gains Tax liabilities.

Capital Acquisitions Tax

The deadline extension also applies to Capital Acquisitions Tax (CAT) payments and IT38 returns for gifts or inheritances with valuation dates in the year ended 31 August 2012. Again it is conditional on the CAT IT38 return filing and tax liability payment both being made through ROS.

Online filing is now compulsory for almost all IT38 returns so the extended deadline will be especially useful here, as it will provide for more time for beneficiaries to sell assets or liquidate investments in order to meet the CAT payment deadline.

Pension Payments

In previous years, the extended 15 November deadline has also applied for the purposes of RAC, AVC and PRSA pension payments.   Today’s Revenue eBrief does not mention this particular issue although I expect that the 15 November deadline will also apply this year where the individual pays & files via ROS by 15 November.

This would enable qualifying pension payments, made by 15 November 2012, to attract backdated tax relief against 2011 tax liabilities. However Revenue have not yet confirmed that this concession will continue this year.

If you are considering making a pension payment in November and claiming the tax relief against your 2011 liability, please make sure to check for further Revenue updates between now and October. In the meantime, in case of doubt, it is safer to work on the assumption that the previous 31 October deadline applies, and make any such pension payment by the end of  October.

CRO U-turn on Company Voluntary Strike-off Rules

October 27, 2011

The Companies Registration Office has made a u-turn on its plans to restrict the Voluntary Strike Off procedure for companies.

In a recent blog article, I bemoaned a Companies Registration Office (CRO) move to curtail the simple and inexpensive CRO Voluntary Strike Off process to have a company dissolved. The CRO announced this summer that a company could only avail of this procedure if its Issued Share Capital was  less than €150. This meant that companies with a higher Issued Share Capital would instead have to undergo a Members’ Voluntary Liquidation  – a complex exercise that can cost thousands of euro in professional fees.

Thankfully the CRO have now scrapped these plans.

In a statement released yesterday, they confirm that a company can now still avail of the Voluntary Strike Off process, even if its Issued Share Capital exceed €150.

This is a very welcome development, and the CRO deserve credit for taking speedy action to resolve this issue.

Plain-paper P60 Forms now online

October 13, 2011

Revenue have today published approved-format P60 templates which allow employers and their accountants to print P60s for employees. They confirm that they will no longer issue P60 stationery to the public.

A MS Word version of the P60 is here, while a ‘laser’ version (presumably for use with laser printers) is here.

The new format P60 reflects two notable changes :

  • A separate Certificate is no longer needed to confirm USC details, as these are included in the P60 form. In 2009 & 2010, employers had to issue their employees with separate Income Levy Certificates, in addition to their P60’s. Thankfully this duplication of paperwork is no more.
  • Up to now, it was necessary to issue P60s in duplicate, one part of the form to be used for tax purposes, the other for PRSI & social welfare purposes. It appears that the new single-page form will be adequate for both purposes.

2011 Form CT1 Corporation Tax Return now online

May 19, 2011

Revenue have today unveiled the ROS Form CT1 Corporation Tax Return for 2011.

For the first time ever, this year’s CT1 return includes an an optional facility to pre-populate the tax return with data extracted from the company’s CT1 tax return for 2010. This useful feature is included in both the ROS on-line and ROS off-line applications.

Online CT1 filing is now compulsory for most companies from 1 June 2011. Revenue have now also published a downloadable pdf-format paper CT1 return to facilitate the remaining companies who are still permitted to file paper returns.

Thankfully Revenue have now ceased the wasteful practice of mass-producing paper CT1 returns, most of which ended up in recycling bins.

For more, see todays Revenue eBrief on the 2011 CT1 return, and the recent eBrief on mandatory e-filing.  Revenue have promised to publish soon a further eBrief on how to use the pre-population facility on the new CT1 tax returns.

15 November is ROS ‘Pay & File’ Tax Return Deadline

April 7, 2011

Revenue have confirmed that the 31 October 2011 Pay & File deadline for 2010 Income Tax returns is being extended for online returns to Tuesday 15 November 2011 . Curiously, this year’s deadline is a day earlier than last year’s deadline of 16 November 2010.

15 November 2011 for ROS Tax Returns

To avail of the extended deadline for 2011, an individual  (or their accountant) must file their 2010 tax return by 15 November 2011 using the online ROS system.  In addition, they must also use the Revenue online ROS system to pay the following tax balances by 15 November.

  • Preliminary Tax for 2011;  and
  • Any remaining Income Tax balance due for 2010

Unless both:

  • the return is filed on ROS; and
  • the required tax payment is made using ROS;

the existing deadline of 31 October 2011 will applies to both the payment and the return.

In accordance with existing practice, I expect that the extended 15 November deadline should also apply for the purposes of RAC, AVC and PRSA pension payments, where a taxpayer pays & files via ROS by 15 November.  This would enable such pension payments, made by 15 November 2011, to attract backdated tax relief against 2010 tax liabilities.  However, these arrangements will become not a reality until and unless confirmed by Revenue  in the meantime – certainly don’t take this for granted without double-checking between now and October.

Thankfully, the Revenue eBrief announcement makes no mention of the recent abortive plan by the outgoing FF/Green government to bring the annual Pay & File tax return deadlines a month forward. Some of us are still having nightmares over that particular bright idea.