Revenue eBrief No. 162/22 – Income tax return Form 11 2021 – ROS Form 11

Revenue eBrief No. 162/22

31 August 2022

Income tax return Form 11 2021 – ROS Form 11

The 2021 ROS Form 11 has been available since 1 January 2022 and was updated in early July, as usual. 

The recent changes in Tax and Duty Manual Part 38-01-04F  include:

  • additional claim fields for health and safety equipment in the Self-Employed panel (paragraph 3.2),  
  • an update on prefilled data in the 2021 Form 11 on claims under S667C TCA1997 and S81D SDCA from the Form 11 2020 (paragraph 3.1),
  • prefilled information on rental income (paragraph 4.2) and an update on non-resident landlords (paragraph 4.1),
  • additional information (paragraph 6.2) to advise that the DSP data in the table of prefilled information may include cents however the DSP fields in the Form 11 require that whole number amounts are entered,
  • an update on the LPT surcharge (paragraph 12.1), and
  • information in paragraphs 13.1 and 13.2 on the letter with income detail to paper filers and the Form 1 update. Filers should note that an updated version of the Form 1 2021 was released in ROS offline and filers should ensure that they are using the latest version of the Form 1 2021.

Call now to book a free consultation