The electronic version of the 2013 Form 12 tax return is now available. The eForm 12 allows certain taxpayers, or agents on behalf of their PAYE clients, to make a Form 12 return electronically for the year ended 31 December 2013. This is the first phase of the eForm 12 facility. A second phase, which will provide for additional income, credits and reliefs, is expected in July.

Under this first phase the most common income types, credits, allowances and reliefs are included. The eForm 12 also includes pre-population of data on income and tax credits.

Taxpayers who wish to return details of income or credits which are not catered for under the first phase should either:

• Download a paper Form 12 and submit to their local Tax District or;
• Wait until the second phase on the eForm 12 is available. The second phase is expected in July and will include extra incomes, allowances, tax credits and reliefs.

Revenue look for 40,000 - 50,000 Form 12 returns to be completed by taxpayers each year. At the time of writing we understand that Revenue will be writing to approx 40,000 taxpayers this month requesting that they complete a Form 12 in respect of the 2013 tax year. Included in this correspondence from Revenue will be information on the taxpayer's Revenue PIN to access the new eForm 12 facility.

Where a taxpayer is already registered for Revenue's PAYE Anytime service they can access the eForm 12 using their same PIN details. Taxpayers wishing to use the eForm 12 facility can apply for a Revenue PIN from the Revenue website. Processing time is expected to be 5 working days.

Tax agents can access the eForm 12 service via Revenue Online Service “ROS”. However, the ROS option only applies where the taxpayer is not already registered for Income Tax.

Further information on the eForm 12 and the first and second phases is available from the Revenue website. The eForm 12 can also be accessed from the Revenue website.