Where an individual files and pays online, and therefore qualifies for the extended Pay and File deadline available to ROS customers, the deadline for making RAC, PRSA or AVC payments and claiming the relief is also extended to 16 November 2017.
The extended deadline for making RAC, PRSA or AVC payments also applies to PAYE customers provided the claim is made online (on the online Form 12) and any liabilities arising are paid online (through the "Payments" option in MyAccount).
