Glossary · Self-assessment
Pay and file
The yearly deadline when the self-assessed file last year's return and pay last year's balance and this year's preliminary tax.
By 31 October you must file the previous year's Form 11 and pay any balance due for that year. You also pay preliminary tax for the current year by then. ROS users who do both online get an extension, for 2025 returns to 18 November 2026.
Work it out
Related terms
Form 11 · Preliminary tax · Balance of tax · Tax deadlines
Source: Revenue: Pay and file system
All terms · General information, not tax advice.