Revenue has published an updated guide to completing the Form 11 return and included therein is a reminder that from 1 June 2012, if certain circumstances apply, the 2011 Form 11 must be filed through the Revenue Online Service (ROS). In addition any tax due must be paid electronically.

The guide deals with pay and file obligations in respect of the 2011 income tax returns and sets out some reminders on how to complete the Form 11 return. It also reminds that from 1 June 2012, many more individuals, including an individual:

• who is subject to the High-Earner's Restriction, (Form RR1), (see Panel J of the Guide);
• who benefited from or acquired Foreign Life Policies, Offshore Funds or Other Offshore Products;
• claiming one or more of the specified Property Incentive Reliefs (listed at Panel O of the 2011 Form),

will have to file their 2011 Form 11 and pay any tax due electronically through ROS.The guide is available on the Revenue website at www.revenue.ie