Pay & File for Self Assessed Income Tax and Capital Acquisitions Tax

The deadline for filing the 2011 income tax return and capital acquisitions tax (CAT) return for year ended 31 August 2012 is fast approaching.

Individuals who file the 2011 income tax return (Form 11) and make the appropriate payment through ROS for:

• Preliminary Tax for 2012,
• Income Tax balance due for 2011,

the due date is extended to Thursday, 15th November 2012.

For beneficiaries who received gifts or inheritances with valuation dates in the year ended 31 August 2012 who make a CAT return and the appropriate payment through ROS, the due date is also extended to Thursday, 15th November 2012.

To qualify for the extension, individuals must both pay and file through ROS. Where only one of these actions is completed through ROS, the extension does not apply and the date for the CAT return or the Form 11 return and payment is 31 October 2012.