ROS Pay & File Deadline

Practitioners are reminded that the Pay & File deadline for ROS Customers is 14th November 2013. To avail of this deadline, customers must file the 2012 Form 11 return and make the appropriate payment through ROS for:

  • Preliminary Tax for 2013,
  • Income Tax balance due for 2012.

For beneficiaries who received gifts or inheritances with valuation dates in the year ended 31st August 2013 who make a CAT return and the appropriate payment through ROS, the due date is also extended to 14th November 2013.

To avail of the extended deadline, both the return and the payment must be made online. Where only one of these actions is completed through ROS, the extension will not apply.

Customers who pay or file by means other than ROS are required to submit both returns and payments no later than31st October 2013.

LPT Payments
If you have failed to submit your Local Property Tax (LPT) return, or have failed to either pay the LPT due or to enter into an agreed payment arrangement, a surcharge of 10% will be applied to the final liability. Therefore the amount of tax payable is to be increased by 10%, subject to a maximum increased amount of €63,485.

Where the LPT position is subsequently brought up to date, the amount of the surcharge will be capped at the amount of the LPT liability, in which case any appropriate refunds against the surcharge will then be due.

ROS Pay & File Tips

ROS Offline Application
Please ensure that both you and your customers have the latest version of the Form 11 offline application (Version 7.1) as otherwise you will not be able to upload any forms.

To check which version of the ROS Offline Application you are using click on "Help" on the menu bar and select "About". If you have an earlier version of the ROS Offline Application (version 6.9 and lower) you should uninstall it and then install the latest version.

Pre-Populated Form 11
If you have filed for the previous tax year you will have the option to complete a pre-populated Form 11 return. Please note that this is a self-assessed return, therefore you must validate all values on the form to ensure the return is accurate.

If you are filing a return using the ROS on-line facility, you will be presented with the option to file a pre-populated return, provided you have filed for the previous tax year.

If you are filing the return using the ROS Offline Application, you can download a pre-populated Form 11 from the "My Services" screen on ROS. Click on the "Download Pre-populated Returns" tab on the left side of the screen. Once you have selected the pre-populated return you wish to download, you will be presented with a "File Download" or "Save" Dialog Box. Please click the "Save" Button to complete the download process. You can then open and complete this form in the ROS Offline Application.

PAYE Details & DSP Payments
Pay and tax details (PAYE) and Department of Social Protection (DSP) payments are made available when a pre-populated Form 11 has been selected. Agents should use this facility to obtain these figures and should not contact Revenue for this information.

This information is provided in a table within the Form 11, but does not form part of the return. The relevant amountsmust be entered in the appropriate section in the Form 11.

Note that these amounts are for guidance only and may be incomplete if not all of the information was held by Revenue at the time the pre-populated return was opened or downloaded.

Civil Status
When completing the Form 11 online please remember to insert the correct civil status when prompted. Otherwise data entered later in the return form may need to be re-entered if the civil status is changed.

Client List
Tax advisors are reminded to check their client listing in advance of due filing dates to ensure access to their clients' Revenue accounts.

Agents can register their clients using the eRegistration service on ROS, a link for which is available on the Agents Services home screen. Agents must be linked to their clients before submission of the return; it may take up to 2-3 working days for the agent/client link to be recorded on the eRegistration system. We would recommend that all new clients are linked as early as possible and certainly by no later than Friday November 8th to ensure that their return will be accepted into ROS. Please remember that no return will be accepted through ROS if the client is not linked to the agent submitting the return.

ROS Debit Instruction
All ROS Debit Instructions (RDIs) should be in place in advance of due filing dates.

If payment is being made by Debit Card or Online Banking, please note that the client's banks may have monetary thresholds – i.e. daily limits.

A facility to pay tax to Revenue by credit card [limited to VISA and MasterCard] using ROS is available. A person wishing to pay by credit card via ROS must pay a transaction charge, of 1.49% of the value of the payment. This charge is purely related to third party fees incurred by Revenue, in the provision of this service. For further details refer to eBrief 34/12

If a submission of a Form 11 return generates a refund and you want this refund to offset against Preliminary Tax or Capital Gains Tax obligations, you must complete the Statement of Net Liabilities. Ideally the Statement of Net Liabilities and the Form 11 should be filed on the same day.

Digital Certificate
Administrators should ensure that all linked users have retrieved their Digital Certificates and have been granted the necessary permissions to file returns and/or make payments. If your Digital Certificate is due to expire please renew your Certificate in time.

If you are applying for a new Digital Certificate, you should do this well in advance of the filing date. Similarly, if you are registering for ROS you should allow at least 10 working days to complete the registration process. This will ensure that you can log on to ROS successfully to pay and file before the extended deadline of 14th November.

eRCT Credit
Practitioners who have clients registered for eRCT as Subcontractors or Principal/Subcontractors should note that the Statement of Net Liability (Pay and File) screen in ROS will display the amount of RCT credit available for offset against the customer’s Preliminary Tax. The RCT credit is displayed for information purposes only. Customers should note that this amount of RCT credit will be automatically offset against their preliminary tax declaration, and any remaining credit will be offset against any outstanding Income Tax liability. Customers can still use the normal payment facilities to pay all or part of their preliminary tax if they so wish, in which case the RCT credits will only be used against the remaining balance. The facility to file a Statement of Net Liability without payment and to file a return without a Statement of Net Liability is still available.