Revenue has published a Tax and Duty Manual which highlights further changes to the 2022 income tax return (2022 ROS Form 11). The changes include a workaround, advocated by CCAB-I, to enable the filing of the 2022 Form 11 where rental income is paid to non-resident landlords and there is no collection agent, or the tenant has not withheld tax from rent paid. Other changes include pre-population of certain PSWT information, a new sub-panel to claim the rent tax credit as well as updates to the tax credits panel to reflect increased values, warning messages and some changes to the EII, SURE and SCI sub-panels.
The 2022 ROS Form 11 has been available since 1 January 2023 but is updated on an ongoing basis to include additional prepopulated information from third parties. Readers are reminded that there is no ROS offline version of the 2022 Form 11 but it can be prepared offline using the Return Preparation Facility (RPF).
Further information is available in eBrief No.177/23. Revenue’s Tax and Duty Manual – A Guide to Self-Assessment- has also been updated at paragraph 4 to reflect the available online payment options.