Revenue eBrief No. 015/24

10 January 2024

Income tax return 2023 - ROS Form 11

The 2023 ROS Form 11 has been available since 1 January 2024.  The Form will be updated in early February 2024 to enable claims for the mortgage interest tax credit, and is updated on an ongoing basis to include additional prefilled information from third parties. 

The changes flagged in Tax and Duty Manual Part 38-01-04H include: 

  • Information on rental income paid to non-resident landlords (paragraph 4.1) and the removal of references to S97(2)K (paragraph 4.2),
  • Updates to the non-refundable foreign tax panel (paragraph 5.4)
  • Updates to 'employments not subject to PAYE' panel (paragraph 6.1), 
  • A reminder about the amount of expenses (30%) that can be claimed as "allowable deductions incurred in employment" (paragraph 6.2)
  • Updates re social welfare payments (paragraph 6.3) to advise that the annual amount will be shown in the summary table, filers are reminded to fill in the fields in the return in order for the income to be declared and included in the summary calculation of tax due, and social welfare payments information is prefilled from late January so returns submitted before then should include welfare payments even if the table is not populated with information at that time,  
  • Advisory message about new questions to be added to the ‘Lump sums from relevant (foreign) pension arrangements" panel to reflect the new section 200A TCA 1997 (paragraph 6.4),
  • Updates to the 'transborder relief' panel regarding the dropdown country field (paragraph 7.1), and
  • Updates to the tax credits panel (paragraph 8) to reflect increased values.