Revenue eBrief No. 192/21

21 October 2021

Income Tax Return Form 2020 - ROS Form 11

Tax and Duty Manual (TDM) Part 38-01-04E - Income Tax Return Form 2020 - ROS Form 11 - has been updated as follows:

  • A clarification has been added regarding the Temporary Wage Subsidy Scheme (TWSS) (paragraph 3.1),
  • Information has been added on debt warehousing of Schedule E liability only and on updates to the Statement of Net Liabilities (SNL) (new paragraph 5.4),
  • Information has been added on the calculation of the remote working relief (paragraph 6.1),
  • A clarification has been added on the exchange traded funds filing information (new paragraph 7.3),
  • Confirmation has been included that the Employment Investment Incentive (EII) validation in the return is consistent with the applicable income limits for the relevant investment periods (paragraph 8.5), and
  • References to the Receipts Tracker App have been removed, as per paragraph 3 of TDM Part 38-06-06, and TDM Part 38-01-04A (ROS Form 11 Income Tax return form 2016) has been updated similarly.