Revenue has notified the Institute of several ROS updates to be implemented in March and April to the ROS Form 11 2025 and the Employer PAYE/PRSI/USC (PREM) registration which we have outlined as follows:
ROS Form 11 2025
- The issue which is preventing the Age Tax Credit from appearing on the Notice of Assessment (NOA) is to be resolved this evening, Monday 2 March, along with other minor form enhancements.
- Widowed Person/Surviving Civil Partner credit (with dependent child(ren)): Currently, there is an issue where the credit is calculating at €1,875 instead of the correct €2,000. A fix is scheduled for 20 April 2026 and Revenue will update and correct any impacted returns submitted prior to that date. A temporary workaround is available for hardship cases which require a resolution before the fix date in April.
- Other 2025 Form 11 final enhancements on 20 April will include:
- Sports Body Donations
- Home Renovation Incentive (HRI)
- Medical partnership declaration (section 1008A TCA 1997)
- Field to capture the value of exempt profits under section 216F TCA 1997 (certain musical instruments)
- CGT panel – additional text and a validation change.
PREM registration
- PREM registration backdating changes will take effect this evening, Monday 2 March and it is expected that most taxpayers will not be impacted. In future, a taxpayer will only be able to backdate a PREM registration by one period via ROS. Revenue has informed us that if backdating is needed for more than one period, the taxpayer will be required to:
- proceed to register on ROS, i.e. the 1st of the current period,
- follow up via MyEnquiries outlining,
- the date they wish to backdate the registration to,
- the reason they require backdating of the registration, including the first employees’ commencement date,
- advise if making a voluntary disclosure has been considered in dealing with the retrospective element of the registration.
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