Ireland Revenue has announced an extension to the Pay & File deadline for certain self-assessment Income Tax and Capital Acquisitions Tax (CAT) customers, as outlined in eBrief No. 088/25 on 24 April 2025.

The new deadline for filing and payment through ROS is set for Wednesday, 19 November 2025.

This extension applies to customers filing their 2024 Form 11 return and making the corresponding payment for Income Tax balance due for 2024, as well as Preliminary Tax for 2025. It also covers beneficiaries of gifts or inheritances with valuation dates in the year ending 31 August 2025 who make a CAT return and payment through ROS.

To qualify, both filing and payment must be completed through ROS. If only one action is carried out via ROS, the standard deadline of 31 October 2025 applies.