TaxSource Total

Here you can access relevant source documents which support the summaries of key tax developments in Ireland, the UK and internationally

Source documents include:

  • Chartered Accountants Ireland’s representations and submissions
  • published documents by the Irish Revenue, UK HMRC, EU Commission and OECD
  • other government documents

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e Brief No. 59/10 - Revenue On-line Service Form 11 Amendments

ROS now provides the facility to amend a Form 11 that has been submitted to Revenue. The main features of this new facility are:

  • It is available for Form 11 only; it is not available for Form 1 or Form 1(Firms).
  • It is available through the ROS on-line facility only; there is no off-line amend facility.
  • The option to amend through ROS is only available for the years 2009 et seq.
  • Only the person who filed the original return (either the customer or their agent) will be able to amend the return details.
  • If the return details have been amended more than twice, it will not be possible to amend the case through ROS.
  • It will not be possible to amend all of the fields on the Form 11. Those fields that cannot be amended on-line will be ‘greyed out’.

It will not be possible to amend all returns; for example, years which have been amended more than twice, years that have been subjected to Revenue audit, etc. Where a year is blocked from on-line amendment, the user will be advised that they should submit their amendments to the appropriate Revenue District.

Notes:

  • When a user selects a year in ROS on-line and a Form 11 has already been submitted, they will be presented with the return information currently held by Revenue. An introductory page will clearly show that the Form 11 is being opened in amend mode.
  • The Form 11 screens are the same in amend mode as they are in the original Form 11.
  • The return details presented may not be the same as those originally submitted, as the year may have been amended in the Revenue District. Remember, it is the return details currently held on the Revenue file and not the return details submitted that are shown on the amendable Form 11 screens.
  • If a user amends a field on the return that would not, on its own, generate a new notice of assessment (e.g. an item in the extract from accounts pages) the user will be presented with a message advising them of this. The user can of course still submit the amendment.
  • Where a user is advised that it is not possible to amend the return details on-line and to submit their amendment direct to the Revenue District, the amendment should be requested by existing methods, e.g. letter, email, etc. The purpose of contacting the Revenue District is to give the correct information to enable the return details be amended. The Revenue District will not be in a position to ‘unblock’ the return to allow an amendment through ROS.
  • It will not be possible to amend return details in the period between submitting a return to ROS and the issue of an amended assessment. If the return details require amendment, the user will have to wait until after the issue of the notice of assessment (or amended notice of assessment).

Source: Revenue Commissioners. www.revenue.ie. Copyright Acknowledged.