People who are required to make an income tax return must file their 2014 tax return and pay their liabilities on or before 31 October 2015. Under the self-assessment obligations it is your responsibility to calculate your own tax liabilities and complete the self-assessment section of the Form 11 tax return. If you file your Form 11 on or before 31 August 2015, Revenue will calculate the tax, PRSI and Universal Social Charge (USC) liabilities on your behalf.
This greatly simplifies the process. Earlier filing of a tax return does not mean that you have to pay your liability any earlier; the final payment date is still 31 October.