Have you filed your income tax return for 2011?

As you probably know by now, the ROS Pay & File deadline for 2011 is fast approaching for income tax self - assessment returns. Customers who pay or file by means other than ROS are required to submit both returns and payments no later than 31st October 2012.

To avail of the extended deadline of 15th November 2012, both the return and the payment must be made online and customers must file the 2011 Form 11 return and make the appropriate payment through ROS for:

Where only one of these actions is completed through ROS, the extension of 15th November 2012 will not apply.

Revenue issued ROS Pay & File Tips on their website recently which can be viewed using the following link: http://www.revenue.ie/en/practitioner/ebrief/2012/no-462012.html

Sarah Gallagher is Manager - OSK Audit.

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