Revenue eBrief No. 127/26

31 August 2026

Income Tax return form 2025 - ROS Form 11

The ROS Form 11 2025 has been available since 1 January 2026. This form is updated on an ongoing basis to include additional prefilled information from third parties. 

The changes included in Tax and Duty Manual Part 38-01-04J include:

• Where a claim is made under s216F the amount of profit to which the claim relates must be included on the Personal Details panel of the return (paragraph 2.1).
• Confirmation and additional information is required where a joint election has been made for a medical partnership under s1008A(4) (paragraph 3.1).
• Instructions for joint assessed couples making claims for RRPR for different properties (paragraph 4.1).
• Additional fields to be completed where a claim is made for an exemption for income from leasing of farmland under s664 (paragraph 4.2).
• A reminder that Revenue must be notified where a claim was made for RPRIR in 2024 and the qualifying property to which the claim relates has been sold to enable the relief to be clawed back (paragraph 4.3).
• Where an employer's maximum contribution to an employee’s PRSA has been exceeded any amount exceeding this limit should be in the 'gross amount of taxable income' field on the PAYE/BIK/Pensions (1) panel (paragraphs 5.2 and 8.1).
• Where Split Year Treatment has been claimed against income in 2025 details must be included on the return (paragraph 7.2).
• Updates to the tax credits panel to reflect increased values (paragraph 9).
• HRI has been added back to the form 11 to enable claims for any unused balances carried forward from a previous year (paragraph 9.8).
• Changes to the information to be provided for claims for donations to Approved Sports Bodies/National Governing Bodies (paragraph 9.10). 
• Changes to the RR1 panel (paragraph 11).
• New fields added to the CGT panel in relation to claims to defer payments, claims to reliefs and tax previously deferred now due (paragraph 12.1).
• Addition of new sections on the CGT self-assessment panel to include details of tax deferred in the period as well as tax previously deferred and now due (paragraph 12.2)