Revenue eBrief No. 177/23

04 August 2023

Income tax return Form 11 2022 - ROS Form 11

The 2022 ROS Form 11 has been available since 1 January 2023.  The Form was updated at end January 2023 to add questions for the rent tax credit claim, and in June 2023 for updates to EII, SURE and SCI.  The ROS Form 11 is updated on an ongoing basis to include additional prefilled information from third parties.  Agricultural payments information is available and the prefilled information on the rental income panel is due to be available from end-August. 

There is no ROS offline version of the 2022 Form 11, but it 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 changes flagged in Tax and Duty Manual Part 38-01-04G include:

• information about making a valid ‘expression of doubt’  
• updates to the Farm Details sub-panel including validations for claiming succession farm relief (to comply with EU State Aid requirements) in the Self-Employed panel (paragraph 3.1),  
• an update on prefilled data in the 2022 Form 11 on ePSWT filing notification data (paragraph 3.2)
• information about the Basic Income for the Arts Pilot Scheme (paragraph 3.3)
• information on rental income paid to non-resident landlords (paragraph 4.1),
• the removal of the ‘Distribution from AMRF’ option (paragraph 5.3)
• a new question in the ‘Allowable Deductions incurred in Employment’ panel to reflect situations where a Remote Working Relief claim may have been made in real-time, using the Receipts Tracker in myAccount (paragraph 6.1)
• update guidance on ‘Taxable Benefits (not taxed at source under PAYE)’ (paragraph 6.2)
• updates re social welfare payments (paragraph 6.3) to advise that the annual amount will be shown in the summary table, a reminder that filers must fill in the fields in the return in order for the income to be declared and included in the summary calculation of tax due, and that social welfare payments information is prefilled from late January.  Returns submitted before then should include welfare payments even if the table is not populated with information at that time,  
• updates to the charges and deductions panel for ‘interest paid under deduction of income tax (paragraph 7.2),
• updates to the tax credits panel (paragraph 8) to reflect increased values, warning messages, some changes to the EII, SURE and SCI sub-panels (paragraph 8.7), and updates to pre-populate real-time information to ‘Other’ Health Expenses from the Receipts Tracker (paragraph 8.8).
• a new sub-panel is added to enable claiming of the Rent Tax Credit (paragraph 8.9).