Revenue eBrief No. 211/24

08 August 2024

Income tax return form 2023 - ROS Form 11

The 2023 ROS Form 11 has been available since 1 January 2024.  The Form was updated in mid-February (to add questions for the mortgage interest tax credit claim) and in mid-2024.  The ROS Form 11 is updated on an ongoing basis to include additional prefilled information from third parties.

The offline version of the 2023 Form 11 is available in the Return Preparation Facility (RPF).  Information on the RPF is on the Revenue website and in the Tax and Duty Manual Guidance on the ROS - Return Preparation Facility (RPF).

Tax and Duty Manual Part 38-01-04H includes the following changes:

• information about the applicable time limits for making elections for the chosen basis of assessment (paragraph 2),  
• new question whether the Sales/Receipts/Turnover figure provided is inclusive of VAT (paragraph 3.2),
• updates on the Irish Rental Income panel concerning pre-letting expenditure on vacant properties, capital allowance claims and the De Minimis Regulation, and prefilling of Non-Resident Landlord Withholding Tax filing notification data (paragraph 4),
• update guidance on allowable deductions incurred in employment to remind filers to input the relevant percentage of the costs incurred – which is 30% of the broadband and/or utility cost, not the full amount incurred (paragraph 6.2),
• updates on social welfare payments (paragraph 6.3 and appendix 2) to advise that the prefilled amounts were corrected in April and July 2024. Revenue reviewed returns filed up to those dates and contacted the taxpayers affected,
• updated figure showing questions and validations for ‘lump sums from relevant (foreign) pension arrangements’ (paragraph 7.1),
• an update on the tax charge on UK deposit interest in excess of the standard rate band (which is 40%) (paragraph 7.2),
• an update to Irish Other Income panel relating to proceeds from the sale of patent rights for capital sums (paragraph 8.1),
• updates to the tax credits panel (paragraph 8) to reflect some changes to the EII question, information about the Mortgage Interest Tax Credit, and an update to the Rent Tax Credit values and text,
• an update to the wording of the Capital Acquisitions panel to confirm when an IT38 is required to be filed and updates on assessments issued (paragraph 12), and
• a new appendix with feedback to assist filing and reduce follow-up contact with Revenue.

Filers are reminded about the timeout on the return.  If the return is inactive for 30 minutes, it will time out and unsaved work will be lost.  Filers are advised to save regularly to avoid timeout and progressing panels in the return to reset the timer.