In short
Form 12 is the income tax return for employees and pensioners taxed through PAYE, filed in myAccount. Form 11 is for chargeable persons, such as the self-employed, landlords and most directors, filed through ROS by 31 October.
| Form 12 | Form 11 | |
|---|---|---|
| Who | PAYE employees and pensioners | Self-employed, landlords, proprietary directors, others with non-PAYE income above Revenue's limits |
| Where | myAccount | ROS |
| Why you'd file | To claim credits, declare small extra income, or get a balancing statement | Required every year while you're a chargeable person |
| Deadline | Within four years if you're claiming a refund | 31 October, or the later ROS date |
| Preliminary tax | No | Yes |
Can I switch?
Yes. If you start renting out property or working for yourself, you move to Form 11. If that income stops, you can ask Revenue to take you off self-assessment.
Sources
Revenue: Form 12 and Form 11, on revenue.ie. Add the exact page links before publishing ◆.
General information, not advice on your own situation. TaxMind checks your record before filing anything.
