Individuals who both pay and file their tax returns through the Revenue On-line Service (ROS) have until the 15th November 2012 to pay a pension contribution and elect to backdate the income tax relief into the 2011 tax year. Those who do not qualify for the ROS extension must do this by 31st October 2012. Doctors do not have the option to defer. If they do not take this opportunity, they will not get another chance to reduce their 2011income tax liability.