I hope you are well and got a taste of freedom over the bank holiday weekend.

Revenue have just launched two recent ebriefs that have an impact on CAT. One relates to amendments to the CAT Manual on the enforcement of CAT (ebrief 115/21 – 10 June 2021). Always useful. The ebrief contains a link to the relevant manual, which contains a handy table of historic CAT thresholds and also a table of daily interest rates. See link here:

The second relates to confirmation that there is an extension of the pay and file deadline for CAT. (See ebrief 88/21 – 28 April). It is normally the 31st of October after the valuation date where the valuation date is before 31 August. The new deadline is Wednesday the 17th of November. This is only available where payment and filing are both online. If either are by paper or manual, then, the normal 31 October deadline applies. I attach the link: