Backdating pension to previous year - deadline ambiguity

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letitroll

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As per title. Extended deadline for backdating pension contributions was I believed November 19th 2025.

I made a one off pension contribution paid into my PRSA on November 5th 2025.

As a MyAccount user (not ROS) I then filed a form12 for tax year 2024 (Income Tax Return under "Review previous four years taxes) on November 12th 2025 including the PRSA payment receipt i got from provider.

Revenue came back today and the agent said I missed the deadline to apply this contribution to 2024 and they cited the Oct 31st deadline.

I was working on the assumption that the ROS extended deadlines applied equally to MyAccount users also as long as they do the filing and the claiming etc. online before this Nov 19th deadline.

Can anybody clarify here.......do extended ROS deadlines in respect of backdating pension contributions apply to individual fillers who may not be 'required' to file a form12 but do so anyway to claim a tax relief against the previous tax year?
 
The extended deadline is only for ROS, not myAccount.

Contributions paid to a PRSA for AVC purposes

This page refers to contributions paid to a Personal Retirement Savings Account for Additional Voluntary Contribution purposes
www.revenue.ie www.revenue.ie

This must also be carried out before 31 October of the following year.

When you use the Revenue Online Service (ROS), the deadlines for paying contributions and making this choice are extended.
Click to expand...
 
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Corola said:
The extended deadline is only for ROS, not myAccount.
Click to expand...

Irish Life - disagrees -

https://www.irishlifeemployersoluti...butions/40_AVC_Top_Up_Single_Premium_Form.pdf

Pg.4

"Step 4 - How to make your tax relief claim....If you are a PAYE employee and do not use the Revenue My Account online system, you must ensure your payment is made before the deadline of 31 October. Afterwards you can contact Revenue to claim your tax relief.

Revenue My Account: If you have PAYE income only and use Revenue My Account you must ensure your payment is made before the extended deadline in mid November. To claim your income tax relief on this payment go to “PAYE Services” and click on the linkf or “ Review your tax for the previous 4 years”."
 
Well the agent is saying the same thing as the Revenue website.

If the deadline was extended in both cases then 31st Oct isn't really a deadline at all.
 
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The extended date for both paying pension and ‘pay and file’ is extended for all those making a return online, that includes those that are using MyAccount for PAYE and ROS for self assessment.

This has always been the case but Revenue have confirmed this in a number of e-briefs and eventually amended the Revenue Pensions Manual to reflect this in 2018.

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).

Maybe get the agent to check:

Revenue Pensions Manual - 24.2 Tax relief

Or
Revenue eBrief No. 190/18

24 October 2018 - Pensions Manual amended

Or

Revenue Pensions Manual - 3.4 Relief for special contributions

Or

Revenue Pensions Manual - 21.3 Tax Relief
 
GSheehy said:
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).
Click to expand...

Ok so sounds like the revenue agent is mistaken?

My pension payment date and then the filing of a 'Income Tax Return 2024' all happened inside the extended date deadline (November 19th 2025)....Form 12 under MyAccount being > Review your tax 2021 - 2024 and then submitting an income tax return in respect of 2024 where you include this PRSA pension payment?

Just checking that Form12....in MyAccount is the same as submitting an income tax return.....as any Form12 language is now gone from MyAccount from what I can see
 
extended Myaccount deadline.webp
 
Appreciate the responses - I appear to be covered so....strange that an agent in there isnt aware of this deadline extension covering MyAccount users as well
 
I've also been told the same re my AVC lumpsum missing the deadline. Inlnow I was last minute but filed 18th Nov. How would I word a response to Revenue?
 
Say you submitted online on 18th November, which was on time.

Include the page from the revenue tax manual in post #7 with your enquiry.
 
@BetsyClark I said the following:

"The extended pay & file ROS deadline for pensions has also been extended to all myAccount users.

The extended deadline was November 19th 2025. I made both the payment and filed for the relief via Form12 for tax year 2024 before this date.

Please see below -
Revenue Pensions Manual - 24.2
Tax reliefRevenue eBrief No. 190/1824 October 2018 Pensions Manual amended
Revenue Pensions Manual - 3.4 Relief for special contributions
Revenue Pensions Manual - 21.3 Tax Relief
(then also attached the above tax and duty manual page that @S class kindly included)"

Hope that helps....
 
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