It all depends if you are self employed and self assessed or not. If you are self employed and have not registered with ROS you have little chance of doing so now unless you designate an agent who is already registered with ROS to file the Tax Return for you - which obviously cost money. If you are PAYE you cannot use the online system at the moment to claim back AVCs to your PRSA so will have to file Form 12 (paper version) by Friday (31st Oct 2008).