TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Updates from Revenue on Form 11, letters of residency and ROS changes

Revenue has provided us with details of updates to the ROS Form 11 income tax return, a new online letters of residency facility and changes to the ROS screens. The personal details panel on the ROS Form 11 is amended to request confirmation on residency/non-residency. The self-employed income panel of the form will be pre-populated online to include information from the Department of Agriculture, Food and the Marine. Some 38,000 paper Form 11 returns have been issued by post.

Form 11

The update to the ROS Form 11 is a change to the question on residency which requires positive yes/no confirmation compared to the previous ‘tickbox’ requirement. This update applies across all returns.

For approx. 80,000 cases, income received from the Department of Agriculture, Food and the Marine will be pre-populated into the self-employed income panel of the ROS Form 11.

Paper Form 11 returns have been issued by post, taxpayers who did not receive a paper form may have received a letter from Revenue advising of the ROS Form 11 or how to request a paper version of the form.

Online letters of residency

A new online application is available on ROS and MyAccount for letters of residency. This new services is available to taxpayers and tax agents. In most cases a pdf version of the letter will issue automatically. If there are checks on Revenue’s side to be completed, the application will be subject to internal review.

ROS changes

When you log on to ROS you will see changes to the layout of certain screens. The new MyServices screen now includes a ‘Frequently Used Services’ tab which you can populate with the services you most commonly use. The Employer Services has been given prominence and also the PPSN checker (which has been available since April) and the Employee List.

A new priority email category for the ROS inbox is visible. This priority flag will be used for Revenue communications on the PAYE Modernisation project.

New dual agent registration for payroll

A new online registration facility is available for dual payroll agent registrations. The new facility will allow agents register to provide payroll services only on behalf of an employer client.