3 steps to take if you missed the tax return deadline
Every year thousands of taxpayers miss the extended deadline for income tax returns, so you are certainly not alone. We are here to help you figure out the next steps, if you haven’t filed your 2025 tax return yet.
What are the consequences of filing my return late?
If you miss the filing deadline, you could face:
- Late payment interest
- Late filing surcharge
- Revenue Audit - Having tax returns outstanding with Revenue can increase the likelihood that you will be chosen to be audited which everyone wants to avoid!
- Lose Tax Clearance - You could lose your entitlement to government grants and subsidies as businesses must be entitled to a tax clearance certificate to qualify for these schemes.
If you’ve missed the deadline, these three steps can help you get back on track and minimise the potential consequences:
Step 1: Act fast and file your return as soon as possible
Most importantly - get the return filed!
As the return is now late you will have financial penalties but these will increase the longer you leave it to file your tax return. Penalties can include late filing surcharges and late payment interest. These are two separate costs and both will apply.
Late filing surcharges
If you submit your income tax return at any point beyond the filing deadline you are likely to issued with a surcharge of 5% (subject to a maximum amount of €12,695). If the return is more than 2 months late this surcharge is increased to 10% (subject to a maximum amount of €63,485).
Take for example a self-employed person earning €70,000 a year and paying tax of roughly €23,500. If they file their return before 31 December then they will face a surcharge of €1,175 (5% of the liability). If they file their return after 31 December then this penalty will double to €2,350 (10% of the liability).
Late payment interest
Late payment interest is charged to reflect the fact that Revenue effectively gave interest-free credit whilst the tax payment was outstanding.
The current daily interest rate of 0.0219% is charged on the outstanding tax liability.
Unfortunately, the interest will be backdated to the 31 October deadline rather than the online extended November deadline.
Revenue fully understand that people can miss deadlines from time to time and will take a number of factors into account when applying late filing fees. You must show, however, that you made a genuine attempt to rectify the error of not filing your return as soon as possible.
Step 2: If you have a reasonable excuse for missing the deadline, apply for charges to be waived
Revenue may waive charges for anyone who offers a "reasonable" excuse for being late.
For example, if you suffered a family bereavement or if you were very ill and have a note from a doctor outlining this.
In general, however, Revenue are quite strict when it comes to how they apply this concession and what they will accept as a reasonable excuse.
Step 3: Get organised for next year!
It is never too early to start getting the paperwork ready for your 2026 return. Once the New Year celebrations are over you can file your return.
If you get organised for your next return now you can file early next year and save yourself the penalties and stress!
We Can Help
If you’ve missed the tax return deadline, you don’t have to tackle the next steps alone. At TaxAssist Accountants, we can help you understand what needs to be done, gather the information needed and prepare and file your outstanding return. Whether you’re unsure where to start or need support getting everything together, we’ll explain the process clearly and help make it more manageable. We can also help you plan ahead for your next return, so you feel better prepared when the deadline comes around. Contact us today and let us help you get back on track.
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Last updated: 11th November 2026