Revenue eBrief No. 029/22

11 February 2022

Income tax return form 2021 - ROS Form 11

The 2021 ROS Form 11 has been available since 1 January 2022 in both the online and offline ROS facilities. A new Tax and Duty Manual Part 38-01-04F highlights updates and changes to the 2021 form.

The 2021 Form 11 reflects the changes introduced in the Finance Act 2021, including updated credits and the 2% USC band, and other reporting requirements. The changes and additional questions and validations are referenced in this manual. 

The Personal Details panel includes an introductory screen and the purpose is to:

  • set out a chargeable person’s obligations
  • increase awareness about the requirement to file a form 11 including the applicable gross and net non-PAYE income thresholds, and
  • advise filers how to update their Revenue record if their circumstances have changed and they are no longer chargeable persons.

At least one box must be ticked, in respect of either ‘Self’ or ‘Spouse’, before the taxpayer/agent can continue with the filing. 

As usual, the ROS Form 11 will be updated in mid-year (May 2022), and the manual will be updated at that time to reflect those changes.