ROS form 11 issues

Revenue has informed us that it has released a number of fixes to Form 11 2023 following the report of a number of issues with its processing and computation systems. However, several items are still to be resolved: 

• Issues where ROS is taxing deposit interest at 40 percent, 

• Issues where ROS is not applying the 3 percent USC rate on non-PAYE income exceeding €100,000.  

Revenue plans a further release by 15 July 2024 to apply the correct treatment to both of these areas.  

The issue with Department of Social Protection (DSP) income pre-population on Form 11 2023 was fixed on 2 April 2024 and is working correctly for DSP pension payments. However, a further fix is being worked on for other DSP incomes (Jobseekers, Illness benefit, etc.).  

The issue with DSP pre-population on Form 11 2022 has been incorrect since 2 April 2024, and affects late filers from that date. It is due to be fixed on 15 July.   

Furthermore, the Institute has been made aware of unannounced changes to Form 11 2023  which may impact taxpayers and their agents, in particular those using third party software. We have requested that Revenue clarify the changes being made and will continue to update members via Tax News.