The Revenue have published 2006 forms on their website.

I. Income Tax Forms

The following forms are available:

• Form CGT Payslip A (for the purposes of making a payment of Capital Gains Tax for the period 1 January 2007 to 30 September 2007).
• Form 54D – Claim for Repayment of Deposit Interest Retention Tax for the year 2006.
• Form 54 Claims – Income Tax-Repayment Claim for the year 2006.
• Form 12 – 2006 – Return of Income, Charges and Capital Gains for the year ended 31 December 2006 and Claim for Tax Credits, Allowances and Reliefs for the year ended 31 December 2006.
• Form 1 (Firms) – Partnership Tax Return 2006. The Explanatory Notes on completion of Form1 (Firms) Partnership Tax Return 2006 are also available.
• Form 1 – Pay and File Tax Return for the year 2006.
• Form 11 – 2006 – Pay and File Income Tax Return for the year 2006.
• Form 11E – 2006 – Pay and File Income Tax Return for the year 2006. Return of Income, Charges and Capital Gains for the year ended 31 December 2006 and Claim for Tax Credits, Allowances and Reliefs for the year ended 31 December 2006.
• Form CG1 2006 – Capital Gains Tax Return for 2006.

The “Guide to Completing 2006 Pay & File Returns” is also available.

II. Form RCT35 2006

The Revenue have announced changes to the filing arrangements for Form RCT35 2006 which have a due date of 15 February 2007.

The completed 2006 forms should be returned to P.O. Box 354, Office of Collector General, Sarsfield House, Limerick.

III. Form 46G 2006

Revenue have issued the new Form 46G Return of Third Party Information for the year ended 31 December 2006.

The notes to the form advise that the administrative reporting limit is now €6,000 (increased from €3,810). As advised in Tax Briefing 62 of December 2005, this new limit has effect for third party returns due in the year 2006.