Chargeable Persons in Receipt of a DSP Payment

As part of regular exchanges of information, Revenue receives details from the Department of Social Protection (DSP) of DSP pensions paid to chargeable individuals.

Revenue eBrief No. 24/12 informed taxpayers and practitioners that DSP pensions data were pre-populated in the ROS Form 11 for 2011.

Revenue is currently comparing the pension information received from DSP with the return of income Form11 for individuals who received a DSP pension payment in 2010 and prior, with a view to identifying those who either did not declare this income or who under-declared the amount received on their return.

Practitioners may wish to consider reviewing their clients’ returns in accordance with Chapter 2 of the Code of Practice for Revenue Audit.