Self-assessed taxpayers should make their “pay and file” tax return by 31 October 2018, if they are making a paper return. People using the Revenue Online System (ROS) have until Wednesday 14 November 2018 to make their return.
You should pay and file on time to avoid surcharges, interest and penalties, and reduce your risk of a tax audit. Under the pay and file system, you must do the following:
- Make your tax return for the 2017 tax year, including a self-assessment of your tax due for that year
- Pay the balance of any tax due for 2017
- Pay Preliminary Tax for the current tax year – 2018.