Guide to Completing 2012 Returns
Revenue published their guide to completing the 2012 income tax return. The guide is mainly designed for self-assessed taxpayers however; the guide may also be of use for PAYE taxpayers. In the guide Revenue remind that individuals subject to mandatory e-filing and e-payment of income tax must pay and file online using Revenue Online Service (ROS). Taxpayers are also reminded of the four year time limit for repayment claim of income tax, claims for the year ended 31 December 2009 must be received by Revenue no later than 31 December 2013.