Revenue has released the 2023 ROS Form 11, which will be updated on an ongoing basis to include additional prefilled information from third parties. It intends to issue an updated version in early February 2024 to facilitate claims for the mortgage interest tax credit.
In conjunction, Revenue has published a Tax and Duty Manual which addresses change to the ROS Form 11 from 2022 on the following matters:
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Professional services withholding tax (paragraph 3.1),
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Non-resident landlord withholding tax (paragraph 4.1),
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Non-refundable foreign tax panel for employees/directors (paragraph 5),
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Employments not subject to PAYE (paragraph 6.1),
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Remote working relief (paragraph 6.2),
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Social welfare payments (paragraph 6.3),
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Lump sums from relevant (foreign) pension arrangements (paragraph 6.4),
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Transborder relief (paragraph 7.1),
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Personal tax credits (paragraph 8), and
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Extracts from accounts (appendix 1).
The manual also outlines some misunderstandings that arise in completing the capital gains tax section (paragraph 10). A summary of prefilled information in included in appendix 2.