Filing a tax return late triggers an automatic surcharge — 10% for the first 2 months, rising to 20% after that, capped at €63,493.
The surcharge under TCA 1997 s1084 applies to any return that is filed after its statutory deadline:
| Return type | Deadline | Surcharge triggers if filed after |
|---|---|---|
| Form 11 (income tax, self-assessed) | 31 October | 1 November (10%); 31 December (20%) |
| Form 11 via ROS (extended deadline) | ~12 Nov (varies) | Day after ROS deadline |
| CT1 (corporation tax) | 9 months after period end | Day after deadline |
| P35 (employer annual return) | 15 February | 16 February |
| VAT (bi-monthly) | 19th of month after period | 20th of month |
| Tax owed | Filed 1 month late (10%) | Filed 3 months late (20%) |
|---|---|---|
| €3,000 | €300 | €600 |
| €10,000 | €1,000 | €2,000 |
| €25,000 | €2,500 | €5,000 |
| €75,000 | €7,500 | €15,000 |
| €400,000 | €40,000 | €63,493 (capped) |
The surcharge is automatic — Revenue's systems apply it when the return is processed late. However, there are limited grounds to seek a waiver:
A waiver application must be made in writing to Revenue with supporting evidence. An accountant can prepare the submission.
Revenue penalties can be reduced through voluntary disclosure or appealed to the Tax Appeals Commission. Speak to D’Emilia Accounting before paying or responding to Revenue — the timing determines your options.
Filing any tax return after its statutory deadline. The most common are: Form 11 (self-assessed income tax) due 31 October; CT1 (corporation tax) due 9 months after the accounting period end; employer annual PAYE return (P35) due 15 February.
The surcharge is calculated on the "chargeable person's tax" for the period — which includes total income tax, USC and PRSI chargeable, before applying any credits. It is not simply the amount you owe after credits.
Yes. The late filing surcharge is capped at €63,493 per return, regardless of how large the tax liability is. So if you owe €500,000 and file over 2 months late, the surcharge is still capped at €63,493 rather than 20% × €500,000 = €100,000.
Yes, in limited circumstances. Revenue may waive or reduce a surcharge where there are genuine exceptional circumstances — serious illness, bereavement, or circumstances completely outside the taxpayer's control. This is assessed case by case. Simply forgetting or not having the money to pay is generally not sufficient.
In theory yes — the surcharge applies to the chargeable tax for the period. In practice, if no tax is owed (nil return), the surcharge would be nil. But you should still file on time to avoid Revenue enquiry.
The late filing surcharge relates to the return filing date, not the payment date. However, interest under s1080 relates only to late payment. If you pay on time but file late, you avoid interest but still face the surcharge.
Disclaimer: General information based on TCA 1997 s1084. Verify at revenue.ie. Not legal advice.
Our accountants can review your situation, prepare a voluntary disclosure, or represent you through the Tax Appeals Commission process — reducing or eliminating your penalty.