Income Tax and Self-Assessment

Form 11 Ireland

Your personal tax return, preliminary tax and ROS filing handled together.

Form 11 is the annual Income Tax return for people within self-assessment. It is separate from a company's CT1 and separate from the payroll submissions made for a director's salary. Forti prepares and files Form 11 for proprietary directors, sole traders, landlords, investors and people with foreign or other non-PAYE income.

Check if I need to file Form 11 View pricing
2026 key figures
Standalone Form 11 fee
€550 + VAT
ROS extended deadline (2025 return)
18 Nov 2026
Standard Pay and File deadline
31 Oct 2026
Net non-PAYE income threshold
€5,000
Gross non-PAYE income threshold
€30,000
Proprietary director share threshold
>15% ordinary share capital
Late surcharge — within 2 months
5% (max €12,695)
Late surcharge — after 2 months
10% (max €63,485)
Tax payments are separate from and in addition to Forti's fee
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Filing route
ROS electronic submission
💰
Payments calculated
Balancing + preliminary tax together
🏢
Directors
CT1, payroll and Form 11 reconciled
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Based in
Sandyford, Dublin 18

This service is for you if

You are a proprietary director, or the jointly assessed spouse or civil partner of one
You are self-employed, a sole trader or a partner in a business
Your net assessable non-PAYE income is €5,000 or more
Your gross non-PAYE income is €30,000 or more, even where expenses reduce the profit
You receive rental, foreign, investment, dividend or other income outside PAYE
You already file Form 11 and made a capital gain that must be included in the return
You are not sure whether the simpler Form 12 is sufficient for your situation

Form 11, Form 12 or CG1?

The correct return depends on your tax status, income and the nature of any disposals. Using the wrong return can leave liabilities undeclared or attract unnecessary scrutiny.

ReturnWho normally uses itMain threshold or triggerFiling route
Form 11 Self-employed people, proprietary directors and chargeable persons €5,000 net or €30,000 gross non-PAYE income, or another self-assessment trigger Normally filed through ROS
Form 12 PAYE taxpayers and non-proprietary directors below the chargeable-person thresholds Non-PAYE income stays below both limits and is taxed through PAYE or declared through myAccount myAccount or paper Form 12
Form CG1 A person with a capital gain who does not normally file Form 11 or a paper Form 12 A disposal must be reported even where no CGT is due Paper CG1
A capital gain must be reported but it does not automatically mean every PAYE taxpayer files Form 11. The correct return depends on the person's wider tax status. Forti confirms the right return before any work begins.

Form 11 deadlines for 2026

The 2025 return and related payments. The ROS extension is a pay-and-file extension — filing online without completing the required payment through ROS does not secure the later date.

RequirementDateWhat it means
Early paper return 31 Aug 2026 Revenue can make the self-assessment where a qualifying paper return is filed by this date. The tax payment deadline does not move.
Standard Pay and File 31 Oct 2026 File the 2025 return, pay the 2025 balance and pay preliminary tax for 2026.
ROS extension 18 Nov 2026 Extended deadline where the return and required balance and preliminary-tax payments are completed through ROS.
CGT — Jan to Nov disposals 15 Dec 2026 Pay CGT for disposals made from 1 January to 30 November 2026.
CGT — December disposals 31 Jan 2027 Pay CGT for disposals made during December 2026.
CGT payment dates are separate from the Form 11 deadline. CGT on most 2026 disposals is due by 15 December 2026 — months before the Form 11 is filed. Missing the December date creates a daily interest charge.

Form 11 for proprietary directors

A proprietary director is a director who, alone or with connected persons, can directly or indirectly control more than 15% of the ordinary share capital. Proprietary directors are chargeable persons even where all salary has gone through PAYE.

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CT1 and Form 11 are separate filings
The company reports its profits and director remuneration through company records and the CT1. The director reports personal income through Form 11. Neither substitutes for the other.
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Section 997A PAYE credit
A proprietary director only receives credit for PAYE deductions to the extent the company has actually remitted the tax to the Collector-General — not simply the amount deducted on the payslip.
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Late filing surcharge risk
Revenue can calculate the director's surcharge before credit for PAYE already paid through payroll. A late return can therefore create a material personal charge even where tax was correctly deducted.
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Salary timing
Director income can be assessed on an earnings basis. Bonuses or emoluments voted after year-end may require company payroll and personal-return adjustments.

Preliminary tax: the payment that catches first-time filers

Preliminary tax is an advance payment towards the Income Tax, USC and PRSI expected for the current tax year. It is paid on the same date as the prior year's balancing payment — so one November payment normally covers two obligations.

90%
Current-year basis
Pay at least 90% of the final liability expected for the current year. Requires an accurate estimate of current-year income.
100%
Prior-year basis
Use the final liability for the immediately previous year where that provides a reliable safe basis — straightforward but can result in overpayment where income has fallen.
105%
Pre-preceding basis
Available only through direct debit and subject to Revenue's conditions, including that the earlier liability was not nil.
Underpaying preliminary tax can backdate the due date for the current year's liability and create daily interest. Forti calculates the options before the payment instruction is agreed.

Income and transactions Forti reviews

Form 11 covers all income sources — not just the main employment or business. Each panel must be completed correctly, with credits and reliefs matched to the supporting records.

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Self-employment and sole trader profits
Business income, allowable expenses, capital allowances, losses, PRSI and USC.
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Rental income
Gross rent, qualifying expenses, mortgage-interest treatment, repairs, management costs and losses.
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Foreign income
Foreign employment, pensions, rent, dividends and investment income, with residence and foreign-tax credits reviewed.
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Investments and dividends
Irish and overseas dividends, deposit interest and other taxable investment returns.
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Capital gains
Disposals, proceeds, costs, losses, reliefs, payment dates and the gain reported on the appropriate return.
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Tax credits and reliefs
Pensions, medical expenses, tuition, home-carer, earned-income and other claims supported by the records provided.

Late returns, interest and historical filings

A late return creates both a surcharge and potential daily interest on unpaid tax. The combination can be more expensive than the underlying liability.

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Within 2 months late
5% surcharge, capped at €12,695. Applies to the full tax liability before reliefs where Revenue applies the proprietary-director rule.
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More than 2 months late
10% surcharge, capped at €63,485. Daily interest on unpaid tax also runs from the original due date.
Where earlier returns are missing, Forti reviews the open years and records first, then confirms the filing sequence and fee before submissions begin. Voluntary correction is not the same as a guaranteed penalty outcome — Revenue decides the interest, surcharge and any disclosure treatment.

How Forti prepares your Form 11

Five stages — from the initial filing-status review through to ROS filing and payment confirmation.

1
Filing-status review
We confirm whether you are a chargeable person and whether Form 11, Form 12 or another return is required. This step happens before any preparation work begins.
2
Records and income gathered
You provide the salary, business, rental, foreign, investment, pension and capital-gain records that apply. We confirm what is needed after the status review.
3
Return and payments calculated
Forti prepares the tax computation, self-assessment, balancing payment and preliminary-tax options. The three preliminary-tax bases are compared where relevant.
4
Review and approval
You receive the return summary and payment figures before the return is submitted. Nothing is filed without your approval of the figures.
5
ROS filing and confirmation
The return is filed through ROS and the required payment is completed through the agreed Revenue route. You receive confirmation of the submission.

What we need from you

Revenue Statement of Liability, RPN or payroll information where relevant
Business accounts or income and expense records for self-employment
Rental statements, invoices, interest certificates and property expenses
Dividend, investment and foreign-income statements
Capital-gain purchase and sale documents
Pension certificates and supporting documents for credits or reliefs claimed
Details of preliminary tax already paid and any Revenue correspondence

Form 11 pricing

All fees exclude VAT. Tax payments are made to Revenue and are separate from Forti's professional fee. The scope is confirmed before preparation begins.

Published fee
Standalone Form 11
Preparation, self-assessment and ROS filing for a standard personal return within the agreed scope.
€550
+ VAT
  • Filing-status review
  • Full return preparation
  • Balancing payment calculated
  • Preliminary-tax options compared
  • ROS filing and confirmation
View full service details
Sole Trader Starter
For self-employed clients who need monthly bookkeeping and annual accounts alongside the Form 11.
From €165
+ VAT per month
  • Monthly bookkeeping
  • Annual accounts
  • Self-assessment Form 11 filing
  • VAT returns where applicable
View plan details
Complex or historical returns
Multiple rental properties, foreign income, significant gains, missing years or incomplete records.
Exact quote
After income and records review
  • Multi-property rental returns
  • Foreign income and tax credits
  • Capital-gain computations
  • Historical year catch-up
  • Late surcharge and interest review
Get an exact quote

All fees exclude VAT at 23%. View current Forti pricing →

Common Form 11 mistakes

Assuming payroll removes the filing duty
A proprietary director remains within self-assessment even where PAYE was deducted correctly from every payslip.
Checking only net income
Gross non-PAYE income can trigger Form 11 even where expenses reduce the net amount below the €5,000 threshold.
Using Form 12 after becoming chargeable
Form 12 is for PAYE taxpayers below the chargeable-person limits — not for proprietary directors or self-employed taxpayers.
Treating the ROS date as filing only
The 18 November extension requires both the return and the required payments to be completed through ROS. Filing without payment does not secure the later date.
Forgetting preliminary tax
The November payment can include both the previous year's balance and the current year's advance amount. First-time filers often overlook the double-payment requirement.
Claiming PAYE that the company did not remit
Section 997A restricts the credit for proprietary directors to tax the company has actually paid to Revenue — not the gross deduction shown on the payslip.
Paying CGT with the Form 11 balance
CGT has separate December and January payment dates, even though the disposal is reported on the Form 11. Missing December creates daily interest.
Leaving the return until records are incomplete
Missing rental expenses, foreign tax certificates or capital-gain records can delay preparation close to the filing deadline.

Related Forti services

Self-assessment filing service
Forti's live Form 11 service and standalone filing price.
View self-assessment service →
Sole trader accounting
Bookkeeping, annual accounts and Form 11 support for self-employed clients.
View sole trader accounting →
Tax registration
Register for Income Tax self-assessment before the first Form 11 is filed.
View tax registration →
Online bookkeeping
Keep business income and expenses ready for the annual return.
View online bookkeeping →
Limited company accounting
Coordinate the company CT1 and a proprietary director's personal return together.
View company accounting →
Tax deadlines
Review Forti's wider Irish tax and filing calendar for 2026.
View tax deadlines →

Common questions about Form 11

Who must file a Form 11?
Form 11 is used by self-employed people, proprietary directors and other chargeable persons. It also applies where net non-PAYE income reaches €5,000 or gross non-PAYE income reaches €30,000.
Do I need Form 11 if I am already taxed through PAYE?
Yes, where another filing trigger applies. A proprietary director must file even where the company has deducted PAYE from the full salary each pay period.
What is a proprietary director?
A director who, alone or with connected persons, can directly or indirectly control more than 15% of the company's ordinary share capital.
What is the difference between Form 11 and Form 12?
Form 11 is the self-assessment return for chargeable persons. Form 12 is generally used by PAYE taxpayers and non-proprietary directors whose non-PAYE income remains below both chargeable-person thresholds.
What is the Form 11 deadline in 2026?
The standard deadline for the 2025 return is 31 October 2026. The ROS deadline is 18 November 2026, where the return and required payments are completed through ROS.
What must be paid with Form 11?
You normally pay the balance for the return year and preliminary tax for the current year at the same time. Other liabilities shown on the Statement of Net Liabilities may also need to be addressed.
How is preliminary tax calculated?
The main safe bases are 90% of the current-year liability or 100% of the prior-year liability. A 105% pre-preceding-year option can apply to qualifying direct-debit payers subject to Revenue's conditions.
What happens if the return is late?
A 5% surcharge applies within two months, capped at €12,695. A 10% surcharge applies after two months, capped at €63,485. Daily interest also runs on unpaid tax.
Why is late filing riskier for a proprietary director?
Revenue can calculate the director's surcharge before credit for PAYE already paid through payroll. The surcharge can therefore arise even where substantial tax was correctly deducted throughout the year.
Can a proprietary director claim every PAYE deduction shown on the payslip?
Not automatically. Section 997A limits the credit to tax the company has actually remitted to the Collector-General.
Do landlords always need Form 11?
A landlord becomes chargeable where the relevant net or gross non-PAYE threshold is reached, or another self-assessment trigger applies. A PAYE taxpayer below both thresholds may be able to use Form 12.
Does a capital gain always require Form 11?
No. A person who already files Form 11 reports the gain there. Another taxpayer may use Form CG1 or the appropriate paper Form 12 route. The disposal must be reported regardless of which return applies.
When is CGT paid?
CGT on disposals from January to November is due by 15 December of the same year. CGT on December disposals is due by 31 January of the following year — both are separate from the Form 11 payment date.
What if I have never registered for self-assessment?
You need the correct Income Tax registration before filing Form 11. Forti can review the start date and prepare the registration before the return is submitted.
How much does Forti charge for Form 11?
Forti's published standalone Form 11 fee is €550 + VAT. Complex, historical or late-season work is quoted separately after reviewing the income sources and records.

Confirm the filing duty before the deadline

The correct return depends on your directorship, income sources and thresholds. Forti confirms the filing status first, then prepares the return, preliminary tax and ROS submission as one process.

Check if I need to file Form 11

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