Revenue launched its Revenue Online Service (ROS) in September 2000, enabling taxpayers to file returns, make payments and view their account details online. Caroline Maddenand John Collinsreport.

Despite some teething problems along the way - the system crashed on the day of the deadline in 2005 - a growing number of people who self-assess are switching from paper tax returns to filing online. In fact, just over 300,000 income tax returns were submitted electronically in 2006.

ROS offers one major advantage - taxpayers choosing to pay and file online get an extension to the October 31st deadline. This year the online deadline is November 15th.

Revenue boasts that ROS offers simpler, user-friendly return forms, speedier repayments and instant acknowledgement, so this year, I decided to file my return electronically for the first time.

Getting set up on ROS involves a three-step registration process that can take up to two weeks. Firstly, I applied for a ROS access number, which arrived in the post three days later. Impressed with this fairly swift response, I was then frustrated when I realised that I still have to apply for a password, which will take several more days to arrive by post.

I am promised that once the password arrives, I will then be able to obtain a digital certificate that will finally allow me to access the sacred ROS site. My verdict? That old-fashioned paper tax return I printed out as a contingency plan is starting to look more and more appealing.

For those already registered for the service, the range of taxes that can now be paid through ROS by employees and employers is lengthy, writes John Collins. They include the more common ones such as VAT, vehicle registration tax, corporation tax, employers' PAYE, income tax (for self-employed people and on behalf of employees), as well as duties on betting, gift and inheritance tax, excise duty and environmental levies.

When you log in, the first screen you see is the "my services" page. This is a customised page that shows what online services may be accessed by that individual.

The left-hand column provides an area where you can choose to make a return with or without an accompanying payment. Click on the large green online return button and you will be brought to another screen where you can choose the tax type (VAT, income tax, etc), return type (Form 11, VAT 3, etc) and the tax registration or trader number of the person or entity for which you are making the return (tax advisers and other professionals can register a number of their clients on the system).

There is also an option to upload a return that you have completed offline.

Most casual or first-time users are likely to make the return online. Taking the topical income tax annual return (Form 11) as an example, you will next be brought to a screen where you choose the period for which you wish to make the return. There are detailed instructions here which explain the scenarios where ROS should not be used to make a return and which highlight certain key information that you will be required to provide during the process.

ROS cannot be used to file a Form 11 on behalf of people who died during the tax year, if you are filing for a partnership, or in collection agent or trust cases.

If you click "next" to proceed, you begin the process of completing the digital version of Form 11. For those used to completing the paper version, the online return follows a similar layout. The first screen asks for personal details such as date of birth, marital status, and basis of assessment (joint or separate). Married people are asked on the next screen are asked for details of their spouse, including their PPS number.

When the personal details section of the form is completed, you are presented with a new set of navigation on the left hand of the screen. This enables you to dip in and out of any of the sections of the Form 11 and complete them at you convenience.

The sections you will need to complete are self-employed income; Irish rental income; Irish investment income; PAYE/BIK/ pensions; other Irish income; foreign income including UK income; exempt income charges and deductions; personal tax credits, property-based incentives and capital gains.

It should be noted that just as there is now a requirement to provide an accounts extract with your paper filing, this information is also required with ROS.

There is quite a bit of information to compile which you may not have to hand. Fortunately, it is possible to take a break from completing the return. When you return to ROS, you can access what you have done so far by clicking the "work in progress" tab at the top of the main screen. Once you open the Form 11 in question, the system will also tell you what sections you have completed.

When all the sections relevant to you have been completed, a number of options are open to you. By clicking on "calculate now" (again on the left hand of the page), your liability for the year will be calculated based on the information provided. Although ROS will store an electronic copy of your return, selecting "print Form 11" will create a formatted copy of your return that can be printed for your records. When you are satisfied that you have completed everything, click "sign and submit" to digitally sign and upload your return.

At this stage, you have four options to make a payment: using a ROS debit instruction; by Laser card; through an online banking service, or by creating a payslip to accompany a cheque that you will post to the Revenue. This year, for income tax only, the capability to pay through online banking has been added - you will need to set up Revenue for payments using your bank's website.

While the ROS service is highly efficient and secure, it could certainly do with an overhaul of its interface to make it a little easier for users. Revenue's priorities, however, seem to be in adding functionality and ensuring it remains secure.

If you are not totally comfortable with the process, it is worth completing a paper Form 11 first and then filling out the details online. It also helps to ensure you complete all the relevant fields on the digital form. That said, the system does not let you continue to the next screen if you have not completed all the required details on a particular part of the form. The missing information will be highlighted in red when you hit "next".

One of the major advances of filing through ROS is the extra time you get over those who go down the paper route. However, as the deadline approaches that proves to be an Achilles' heel. In recent years, as the number of those choosing to deal with their taxes online has grown - the service is estimated to be used by 60 per cent of taxpayers - the site's performance slows noticeably as midnight on the last day approaches.

If you leave it to the last day, expect to spend lots of time clicking and praying as you go through the screens.

Website: www.ros.ie; Helpdesk 1890 201 106