In order to avail of the ROS extended deadline of 16th November, both the tax return and payment must be made through ROS.

For those filing a paper form 11, returns must be delivered to the Collector General’s office by 9a.m. on Monday 2nd November.

In calculating the preliminary tax liability for 2009 on the basis of 100% of the 2008 liability, the payment of preliminary tax must be adjusted as though the income levy had applied in 2008.

Capital allowances are not deductible in calculating the income levy.

If basing preliminary tax for 2009 on 90% of the current-year liability, an earnings cap of €150,000 applies in calculating pension contributions that can qualify for tax relief.

The health contribution increased from 2% to 2.5% for income in excess of €100,100 for 2007 and 2008.

Revenue should be approached by taxpayers with payment difficulties, either directly or through professional advisers.

A CGT return of assets disposed of in 2008 must be filed by 31st October (or 16th November for ROS filings).