The following forms are available on the Revenue website:

• Forms 11 and 12 for 2007
• Form RR1
• Form 11E 2007
• Form Med 1
• Form CGT1 2007
• CGT Payslip A

The new form, Form RR1, must be completed by those individuals whose income exceeds a certain limit and so are restricted in using specified reliefs. The new form was introduced as a result of provisions in Finance Act 2007 and is required for the 2007 year of assessment, onwards. The Revenue have made regulations (SI 830/2007) to deal with electronic transmission of statements made by certain “High-Income Individuals”, which should facilitate the submission of Form RR1 via ROS.

Income Tax Repayment Forms

Revenue have issued Form 54 and Form 54D in relation to the tax year 2007 on their website. Form 54 deals with repayment claims of income tax which has been deducted at source and Form 54D deals specifically with repayment claims for DIRT.

Scholarship Exemption Declaration Form

This form arises as a result of TCA 97 s193, which exempts income from a scholarship held by a person receiving full-time instruction at a university, college, school or other educational establishment. The Declaration is available on the Revenue website.

In the first eBrief of 2008, Revenue have requested all users of the ROS Offline application to install the latest Offline application version (6.0) now. In addition, the eBrief advises that Form 11 – 2007 is available on ROS -online and offline.

eBrief No. 1/2008 is reproduced in Section 2.05.