Revenue eBrief No. 148/25

31 July 2025

Income tax return 2024 - ROS Form 11

The 2024 ROS Form 11 has been available since 1 January 2025. The Form was updated in mid-2025. The ROS Form 11 is updated on an ongoing basis to include additional prefilled information from third parties.

The offline version of the 2024 Form 11 is available in the RPF. Information on the RPF is on the website and in the Tax and Duty Manual Guidance on the ROS - Return Preparation Facility (RPF).

The Form 11 was updated in January to include:

• The removal of the Start your own Business Relief.
• An update to the Irish Rental Income panel (paragraph 4) to include updated guidance and screenshots on Retrofitting for Landlords, Residential Premises Rental Income Relief including link to new TDM, and Non-Resident Landlord Withholding Tax (NLWT) removal of section in relation to R185 (Tenants).
• The removal of the HRI Section (paragraph 6.4).
• Updates to the personal tax credits panel (paragraph 9) including updated values of credits, guidance on the wording of the Rent Tax credit with screenshot (paragraph 9.5.1).
• Information on the PRSI changes which came into effect from 1st October 2024 (paragraph 10).

The Form 11 was updated in mid-June to include:

• Updated guidance on allowable deductions incurred in employment to remind filers to input the relevant percentage of the costs incurred – which is 30% of the broadband and/or utility cost, not the full amount incurred (paragraph 6.2)
• Updated guidance on 2024 Department of Social Protection (DSP) payment information not pre-populated until after mid-January 2025.
• Updates to the personal tax credits panel (paragraph 9) to reflect some changes for EII/SURE changes and screenshots.
• Rewording of Non-EU Deposit Interest, inclusion of UK Deposit Income here (paragraph 7 and figure 17).
• Gross amount of Rents payable to Non-Residents in Charges & Deductions panel has been removed (paragraph 8).

Filers are reminded about the timeout on the return.  If the return is inactive for 30 minutes, it will time out and unsaved work will be lost.  Filers are advised to save regularly to avoid timeout and progressing panels in the return to reset the timer.