Irish Revenue has issued eBrief No. 190/21 regarding the pay and file deadline extension to 17 November 2021 for individual ROS customers filing the income tax return and self-assessment for 2020 (Form 11). As previously reported, both the payment and filing must be completed online through ROS for the extension to apply. In relation to this, eBrief No. 192/21 has also been issued concerning updates to Tax and Duty Manual (TDM) Part 38-01-04E on Form 11 for 2020.
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Revenue eBrief No. 1…