Do I need to file a Form 11?

• You're self-employed: a sole trader, contractor, freelancer, or taxi or delivery driver working for yourself.
• You have rental income from property in Ireland or abroad, above the limits for declaring it another way.
• You're a proprietary director, broadly a director who owns or controls more than 15% of the company, even if all your salary goes through PAYE.
• You have other non-PAYE income, such as foreign income, investment income or online selling, above Revenue's limits.

If you're employed and have a small amount of other income, you may be able to declare it through myAccount instead of registering for self-assessment. Revenue sets net and gross income limits for this. If you go over them, you become a chargeable person and must file a Form 11. Check the current limits on revenue.ie, as they can change. We can declare it for you: side income service, from €306.27 (€249 + VAT).

• The return for a tax year, the balance of tax for that year, and preliminary tax for the next year are due by 31 October of the following year.
• If you file and pay through ROS, Revenue usually extends the deadline to a date in mid-November, announced each year.
• Filing late adds a surcharge to your tax: 5% if filed within two months of the deadline, 10% after that, subject to caps. Interest also applies to tax paid late.

Each year you also pay an estimate of next year's tax. To avoid interest, it must be at least 90% of the current year's final tax, or 100% of the previous year's. If you pay by direct debit, there's also an option based on 105% of the year before that. We work out the cheapest safe option as part of every Form 11.