Revenue have stated in correspondence with CCAB – I that a pragmatic approach will be taken to late filing surcharges for 10 December income tax deadline. This followed representations from CCAB-I calling for the suspension of late filing surcharges and time bound correspondence from Revenue under the current Level 5 lockdown conditions.
Revenue previously stated that a pragmatic approach would also be taken to late filing surcharges relating to the 31 October income tax deadline.
Please click here for Revenue’s correspondence on the 10th December deadline and the TWSS reconciliation process.