Full Self Assessment
Help in completing your Income Tax Return
Under Self-Assessment there is a common date for the payment of tax and filing of tax returns, this is known as the 'Pay and File' system. The deadline for paying tax and filing returns is 31 October, however, by using Revenue Online Service (ROS) you will have more time as you can avail of an extended deadline.
Under the 'Pay and File' system you must do the following:
- Make your tax return for the previous tax year, including a self assessment of your tax due for that year,
- pay the balance of any tax due for the previous year, and
- pay Preliminary Tax for the current tax year.
The easiest way to comply with your obligations under Full Self Assessment is to file your return electronically via Revenue Online Service (ROS).
Six Steps to Easier Filing of your Tax Return and Self Assessment
- File on ROS
- Register for ROS (it's three easy steps but give yourself enough time to do this)
- Use the pre-populated 'Online Form 11' on ROS.
- The Filing pre-populated Form 11 online guide (PDF, 499KB) will help you open and use the online form.
- The Form 11 will provide you with a calculation of your liability and template of your self assessment. To make your self assessment all you have to do is to indicate agreement to these figures. You do not need to make any calculation of tax, PRSI, or USC – this will all be done for you.
- When completing the Income Tax Self Assessment panel in the Form 11, the ROS-Completion of Income Tax self assessment guide (PDF, 316KB) will take you step-by-step through the process and also explain many of the problems encountered by customers last year.
- When completing the CGT Self Assessment panel in the Form 11, the ROS-Completion of Capital Gains Tax self assessment guide (PDF, 216KB) will take you step-by-step through the process.
- 'Warning' or 'Error' Messages.
When you 'Save' or 'Sign and Submit' your Form 11 you may get a warning message. This is to draw your attention to an item in the return that may need correction, for example where USC deducted on employment income appears excessive. The entry identified in the warning message may be correct or may require amendment. If the entry is incorrect you go back and make the necessary amendment. If the entry is correct you can continue to 'Save' or 'Sign and Submit' the Form 11.
An error message will prevent you from saving your Form 11 until an input is corrected. The field with the error will be highlighted to you. In some instances it may be necessary to go back to an earlier screen, e.g. the 'Personal Details' panel to update an input. Therefore, you are advised to ensure that your 'Personal Details' are correct before you navigate through the full Form 11.
Information Video on ROS – Filing a Pre-Populated Form 11 Online
- Complete your Statement of Net Liabilities and Pay on ROS. The Statement of Net Liability guide (PDF, 193KB) will take you step-by-step through the process.
- Sign and Submit
- When you have completed the form, click onto the 'Sign and Submit' tab to proceed. You must sign and submit to transmit the return to Revenue.
- Letter of Self Assessment/Notice of Assessment
- Where you self assess, Revenue will issue an acknowledgement letter of your self assessment but no notice of assessment will issue. It is not possible to submit a ROS Form 11 without making a self assessment.
- A notice of assessment will issue only in the following cases:
- Paper Forms 11 submitted which do not include a self assessment; and
- ROS Forms 11 submitted where Revenue disagrees with your self assessment.
- Relevant Contracts Tax
- If you are registered for eRCT as Subcontractors or Principal/Subcontractors you should note that the Statement of Net Liability (Pay and File) screen in ROS will display the amount of RCT credit available from the previous tax year for offset against either the balance of tax for the previous year or against your Preliminary Tax for the current tax year. The RCT credit is displayed for information purposes only
- You should note that the amount of RCT credit from the previous tax year will be automatically offset against any outstanding Income Tax liability. Any credit remaining after the Form 11 has been filed and the tax paid, will be refunded to you.
- You have the option whether to offset any current tax year RCT credit against your Preliminary Tax liability; or you can use the normal payment facilities to pay all or part of your Preliminary Tax if you so wish. In that case the RCT credits will only be used against any remaining balance. The facility to file a Statement of Net Liability without payment and to file a return without a Statement of Net Liability is still available.
Further information on full self assessment is available under:
- Frequently Asked Questions (PDF, 249KB)
- Information Video on Full Self Assessment
- Guide to completing the Form 11 2015 (PDF, 486KB).
- Leaflet IT1 contains details on the current tax credits, reliefs and rates for the year.
- Extract From Accounts.
Guide to completing Extracts from Accounts on Form 11/CT1 (PDF, 203KB). This will assist in both the completion of this section in the ROS Form 11 and the paper Form 11/11S.
- For small traders, the attached templates show how to complete the Extract from Accounts pages in the paper Form 11 and Form 11S/11P, taking figures from a simple income and expenditure account:
ROS Help-Centre links of particular interest when completing a Form 11.
- Getting Started on ROS: Introduction and Registration
- Filing a Form 11 [click on Income Tax]
- Installing the ROS Offline Application.
- Using the ROS Offline Application
ROS Pay and File Tips
ROS Pay and File tips can be found in Revenue eBrief 91/16