Irish Revenue Issues eBrief on ROS Support for the 2020 Pay and File Period and Income Tax Warehousing

Irish Revenue has published eBrief No. 203/20 on ROS support for the 2020 pay and file period, extended opening hours, and income tax warehousing. With respect to income tax warehousing, the eBrief notes the follows:

Income Tax Warehousing

Budget 2021 announced the extension of the Tax Debt Warehousing Scheme to incorporate the balance due on 2019 income tax liabilities and 2020 preliminary tax.

When filing the Form 11, customers complete a Statement of Net Liabilities (SNL) to confirm t…