I am informed by Revenue the filing deadline for the 2019 income tax return has been extended from 12 November to 10 December 2020 for self-assessed taxpayers who file and pay their tax returns online. This extension was one of many measures, implemented by Revenue as a response to the Covid-19 emergency, in order to aid and facilitate taxpayers in dealing with their tax obligations in 2020.
The extended deadline has also always been applied for the making of additional voluntary contributions (AVCs), which can be backdated against the previous tax year. That deadline is therefore also extended to 10 December this year.
Any taxpayer can avail of the extension to make AVCs to their pension, provided they both pay and files their tax returns online. This also applies to a PAYE worker who files a return via their Revenue account.
Those who do not pay and file using Revenue's Online Service (ROS) must have paid and filed by 31 October 2020.