Form 11 — Self Assessment
Annual income tax return for Irish self-employed people, company directors, and individuals with non-PAYE income. Filed via ROS by 31 October each year (extended to mid-November for ROS pay-and-file).
Who this applies to
- Self-employed sole traders and partnerships
- Proprietary directors of Irish companies
- Landlords with rental income
- Individuals with non-PAYE income over €5,000
What to file
Form 11 covering all income sources: trading, rental, investment, foreign income, capital gains, and reliefs claimed.
How to file
Via ROS using digital cert. Many use a tax advisor with their own ROS access.
Payment due
Balance of income tax, PRSI, USC for prior year + preliminary tax for current year, all due same date.
Penalties for missing this deadline
5% surcharge of liability (within 2 months) rising to 10% beyond. Plus interest at approximately 8% on unpaid tax. Persistent late filing can trigger Revenue audit.
Filing checklist
- Gather P60s, dividend vouchers, rental income summary
- Calculate trading profit / loss for sole trader / partnership
- Compute capital gains for the year (separate column)
- Claim reliefs: pension contributions, EIIS, medical insurance, rental tax credit
- Pay balance + preliminary tax via ROS
Common mistakes to avoid
- Forgetting preliminary tax (creates a snowballing arrears)
- Missing rental tax credit (€750 cap for 2024+)
- Not declaring foreign income — Revenue receives info via Common Reporting Standard
- Filing past the ROS extension date — 5% surcharge is automatic
Never miss a Ireland deadline
AccountsOS tracks every Revenue (Revenue Commissioners) and Companies Registration Office (CRO) deadline and reminds you weeks ahead.
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