Filing your tax return
Key steps in filing your tax return
If you have recently changed banking provider, please update your bank details for tax payments or tax refunds. For further information, please see Updating your bank details.
The steps below will help you to file your tax return and make a self-assessment.
Step 1: File on Revenue Online Service (ROS)
You must be registered for ROS. If you are already registered, check that your ROS certificate is renewed and you can login to ROS.
Step 2: Use the pre-populated online Form 11 on ROS
The information included in a pre-populated Form 11 comes from a number of sources. You can choose to complete a prepopulated return in ROS online or ROS offline options.
Figures from your 2022 Form 11 (if filed)
You only need to change these figures if they are different in 2022. Where the information has not changed you do not need to do anything.
The information provided on a prepopulated return is a prompt to assist you. However, the prepopulated values in the relevant fields on a prepopulated return must be confirmed or validated by the filer. This is the basis of self-assessment. Each panel which contains prepopulated data is identified with a yellow tick mark in the left hand tab. The yellow tick mark changes to white when the panel is updated. All panels with a yellow tick must be updated before a ROS filer can Sign and Submit the return.
For more information and a breakdown of these panels please see Appendix 2 Tax Duty Manual 38-01-04G.
Actual income and allowances arising in 2022
Any employment income subject to Pay as You Earn (PAYE), Pay Related Social Insurance (PRSI) and Universal Social Charge (USC) deducted.
Your medical expenses (where you used the Revenue Receipts Tracker).
The following amounts will appear in a table beside the section in the Form 11 (you will need to enter the figures into the correct box):
Letting agents and managers, including internet intermediaries, of premises must file a Form 8-3. If a Form 8-3 was filed on your behalf in the previous year a message will appear as a reminder to declare your rental income.
This video will explain to you how to open the online Form 11 and select the pre-populated form:
The content of the videos on this page is up to date even though they refer to the Income Tax Return (Form 11) 2018. The steps you follow when filing your Form 11 for 2022 are the same.
Step 3: Make your self-assessment
The Form 11 will have a calculation of your liability and template of your self-assessment. To make your self-assessment all you need to do is to agree with these figures. You do not need to make any calculation of Income Tax, PRSI or USC.
If you do not agree with the ROS calculation, you will have to make your own assessment.
When you have completed the form click on the ‘Sign and Submit’ tab.
This video will explain to you how to complete the full self-assessment panel:
You may have a surcharge, due under Section 1084, because of non-compliance with Local Property Tax (LPT). If you do, you must enter the amount at (g) of the self-assessment panel.
If you are not LPT compliant, an LPT surcharge message will appear when a return is opened. This will advise you to check your compliance with your LPT filing and paying obligations before filing your Income Tax return. If you are not LPT compliant before filing your Income Tax return, an LPT surcharge will be triggered.
Step 4: Statement of Net Liabilities
Complete your ‘Statement of Net Liabilities’ and pay on ROS.
Step 5: Send your return to Revenue
You must re-enter your password in the ‘Sign and Submit’ box to send the return to Revenue.
Next: Help completing self-employed income