Making a Qualifying Disclosure of an Offshore Related Tax Default to Revenue - Excel Spreadsheets
NB: The spreadsheets below calculated tax, interest and penalties up to 10 June 2004 for taxpayers availing of the Revenue OAG qualifying disclosure programme. They are included here for reference but have been locked to prevent figures being entered. If you have an offshore account but did not avail of that disclosure programme, additional interest and penalties are now due and you should use this 
spreadsheet (MS Excel, 52KB) to calculate your liability. Further details can be found at the Offshore Assets Group page.
- * Calculation spreadsheet for higher rate PAYE taxpayers (MS Excel, 22KB)
- * Calculation spreadsheet for higher rate self-employed taxpayers (MS Excel, 22KB)
- * Worked calculation for higher rate calculation spreadsheets (MS Excel, 23KB)
- * Summary spreadsheet (MS Excel, 23KB)
* All the above mentioned spreadsheets are currently being updated
Note on how to complete the Summary spreadsheet
If you have calculated your liability using the annual tax computation sheets, you can use the summary sheet to add figures together.
In the income tax section, insert your F1 (tax payable) figure for each year in the relevant box. The interest, penalty and total for each year will be calculated automatically.
If you have a capital gains liability in any of the years, type it into the "tax" box for Capital Gains Tax, and again your interest, penalty, and total figures will be calculated automatically.
It is possible to calculate the interest payable for Income Tax and Capital Gains Tax because the date on which the tax is due is a fixed date in each year.
There are a number of due dates for Value Added Tax in a year, and the due date for payment of Corporation Tax, Capital Acquisitions Tax and other liabilities will depend on accounting periods or the occurrence of a taxable event. The interest payable will vary according to the due date.
For those taxes, we have not put in a formula for calculating interest in the "Interest" column, but you can calculate the interest separately and type in the correct figure. For information about calculating interest, see the answer to the question, "What is statutory interest?".
The penalty can still be calculated automatically for VAT and other taxes. If you type in the tax and interest, the spreadsheet formula will calculate the total tax, interest and penalty.