Information on payments received from the Department of Social Protection (DSP) in the year 2011 will appear as part of pre-populated information on ROS Form 11s where this information has been received by Revenue. As is the case with Pay and Tax details provided from employers’ P35s, these amounts do not form part of the return and serve as a prompt to remind the taxpayer of the presence of this income. The taxpayer must enter the total amount received in the year 2011 in the relevant field in the ROS return.

Revenue notes that situations may arise where a taxpayer is in receipt of a DSP payment which does not appear on the list, or possibly is not in receipt of a payment despite it appearing on the list. However, it is the responsibility of the taxpayer or their agent to return the correct amount in the Form 11. According to Revenue, a note advising of the difference can be made in the Additional Notes field in the Personal Details screen.

For further details on this and other enhancements made to the ROS Form 11 see http://www.revenue.ie/en/practitioner/ebrief/2012/no-242012.html