Revenue has issued eBrief No. 76/2016 (see here) which gives details of some significant revisions that have been made to the 2015 ROS Form 11. An updated version was made available on 11 June 2016. These changes will require that any work-in-progress at that date will need to be completed on the updated version of the form.

Updates cover ‘Week 53’ adjustments, changing contact details, income averaging, foreign earnings deduction and claiming Employment and Investment Incentive relief. Changes have also been made to how the income tax calculation is displayed on the ROS Form 11 and the Self-Assessment Acknowledgement Letter now includes the heading ‘Revenue’s indicative calculation on which you based your self-assessment’.

Full details of all the updates can be found in the Income Tax, Capital Gains Tax and Corporation Tax manual. As there has been a significant change to how information is displayed and entered on the ROS return, Revenue is encouraging all tax agents and taxpayers to read the manual.