Irish Revenue updated ROS deadlines and manual, allowing 2024 Form 11 filers to extend payments to 19 November 2025.
Regfollower Desk
Irish Revenue has published eBrief No. 193/25 on 20 October 2025, outlining the conditions under which individual taxpayers can extend the filing and payment deadline for their 2024 Form 11 return through the Revenue Online Service (ROS).
The eBrief also details updates to Part 38-06-01 of the ROS Tax and Duty Manual.
Revenue eBrief No. 193/25
The Pay and File deadline for ROS customers is 19 November 2025, provided that the 2024 Form 11 return is filed and the appropriate payment is made through ROS for:
- preliminary tax for 2025, and
- income tax balance due for 2024.
The extension does not apply where only one of these actions is completed through ROS, and the required date to submit returns and payments is no later than 31 October 2025.
The ROS Tax and Duty Manual Part 38-06-01- Revenue Online Service has been updated. Changes include:
- Information on ROS Payment Methods including updated information on Variable Direct Debits (paragraph 10.3) and Managing bank accounts and refunds (paragraph 10.4)
- ROS Revenue Record (Inbox) changes – a new option has been added to allow users to show or hide PAYE-EMP messages. Two new subfolders have also been added – ‘SARP 1a’ and ‘SARP Employer Returns’ (paragraph 14).
