Irish Revenue has published eBrief No. 203/20 on ROS support for the 2020 pay and file period, extended opening hours, and income tax warehousing. With respect to income tax warehousing, the eBrief notes the follows: Income Tax Warehousing Budget 2021 announced the extension of the Tax Debt Warehousing Scheme to incorporate the balance due on 2019 income tax liabilities and 2020 preliminary tax. When filing the Form 11, customers complete a Statement of Net Liabilities (SNL) to confirm the balancing payment due for 2019 and the amount of preliminary tax due for 2020. When completing the SNL, customers may opt...