- Agent link
- Revenue's way of letting a tax agent act for you. We request it, and you accept it in MyEnquiries. How to accept.
- Chargeable person
- Someone who must file a Form 11 each year, usually because of self-employment, rental income or a large directorship. Do I need a Form 11?
- DAC7
- EU rules under which online platforms report sellers' and hosts' earnings to Revenue. Side income.
- Emergency tax
- Tax taken without your credits because your employer has no details for you from Revenue. Emergency tax guide.
- Employment Detail Summary
- A yearly summary of your pay, tax, USC and PRSI from each employer, available in myAccount. It replaced the P60.
- Form 11
- The income tax return for chargeable persons, filed through ROS by 31 October or the later ROS date. Our Form 11 service.
- Form 12
- The income tax return for PAYE employees and pensioners, filed in myAccount to claim credits or declare small extra income. Form 12 or Form 11?
- LPT
- Local Property Tax, a yearly tax on residential property. LPT guide.
- myAccount
- Revenue's online service for PAYE workers. You claim credits, file a Form 12 and see your records here.
- MyEnquiries
- Secure messaging with Revenue inside myAccount and ROS. Agent link requests appear here.
- PPS number
- Your Personal Public Service Number. Revenue uses it to identify your tax record. It's on your payslip.
- Preliminary End of Year Statement
- An early summary of last year's tax position, available in myAccount from the start of the year. It shows whether you might be due a refund before you file.
- Preliminary tax
- An estimate of this year's tax paid by Form 11 filers each October. Preliminary tax guide.
- PRSI
- Pay Related Social Insurance, which funds benefits and the State Pension. Employees are usually Class A, the self-employed Class S.
- Revenue Payroll Notification (RPN)
- The details Revenue sends your employer each pay period: your credits, rate band and USC rates. If it's missing, you're on emergency tax.
- ROS
- Revenue Online Service, used by the self-employed, companies and tax agents. Form 11 is filed here.
- Standard rate cut-off point
- The amount of your income taxed at 20%. Everything above it is taxed at 40%. Rate bands by year.
- Statement of Liability
- Revenue's final calculation of your tax for a year after you file. It shows whether you overpaid (a refund) or underpaid. It used to be called a balancing statement.
- TAIN
- Tax Agent Identification Number. TaxMind's is 81640T. Check it matches when you accept an agent link.
- Tax credit
- An amount taken off the tax you owe. Every credit by year.
- Tax Credit Certificate
- Your yearly summary of credits and rate band from Revenue, showing how they're split between your jobs or pensions. Moving them between jobs is part of TaxMind Care.
- USC
- Universal Social Charge, a separate tax on income with its own bands. Reduced USC.
Sources
General information, not advice on your own situation. TaxMind checks your record before filing anything.
