Ireland Self-Assessment Income Tax Return (Form 11S, 2025 tax year)

Your civil status as at the date of this return.

Gate for civilStatusChangeDate and previousCivilStatus, per the helpsheet: 'complete only where your personal civil status changed during 2025'.

Required only if personalCircumstancesChangedIn2025 is true.

Your civil status before the change (e.g. single, married). Required only if personalCircumstancesChangedIn2025 is true.

Applies to married couples/civil partners. joint_assessment = assessed together; separate_assessment = each assessed separately but tax computed as if jointly assessed; single_treatment = each treated as a single person.

Required only if civilStatus is married or civil_partnership. The helpsheet asks for this specifically 'if you were married or in a civil partnership before 1 January 2025'.

State the number of Dependent Children.

Incapacitated by reason of mental or physical infirmity from maintaining yourself, per Helpsheet note 10.

Incapacitated by reason of mental or physical infirmity from maintaining themself, per Helpsheet note 10.

Personal identifier; handle as sensitive data.

Personal identifier; handle as sensitive data.

Personal identifier; handle as sensitive data. Your PPSN, e.g. 1234567FA.

Personal identifier; handle as sensitive data.

Personal identifier; handle as sensitive data. As offered on the form, which lists two options; not independently confirmed whether a third option exists on the live ROS service (see VERIFICATION.md).

Personal identifier; handle as sensitive data. Required only when basisOfAssessment is joint_assessment.

Personal identifier; handle as sensitive data. Required only when basisOfAssessment is joint_assessment.

Personal identifier; handle as sensitive data. Required only when basisOfAssessment is joint_assessment.

Personal identifier; handle as sensitive data. Required only when basisOfAssessment is joint_assessment.

State only if your spouse or civil partner died during 2025.

Gate for Panel B (Self-Employed Income). Not itself a numbered form line; modelled to express the panel's conditional applicability.

Required only when hasSelfEmployedIncome is true.

You must clearly describe the trade, business, or profession. Required only when hasSelfEmployedIncome is true.

The net profit (adjusted for any non-allowable add backs) for your accounting period ending in 2025. In EUR. Required only when hasSelfEmployedIncome is true.

Credit for withholding tax deducted during the accounting period (the basis period for 2025), if the accounting period does not end on 31 December. Do not include Relevant Contracts Tax. In EUR.

Farmers' income-averaging election for this period: elect_in = elect for income averaging; elect_out_temporarily = temporarily elect out of averaging for a year it would otherwise apply; withdraw = withdraw from income averaging altogether; none = not applicable.

Insert X if this trade relates wholly or in part to Share Farming.

Gate for Panels D and E (PAYE / BIK / Pensions). Not itself a numbered form line.

Required only when hasPayeIncome is true.

You must select one of the listed source-of-income categories. The source form lists this as a lettered checkbox group ((a) Employment, (i) Pension - Employment pension, and others); not every letter's label was legible from the extracted text (see VERIFICATION.md), so this enum records only the categories independently confirmed. Required only when hasPayeIncome is true.

Pay in respect of employment, e.g. gross pay less any superannuation contributions allowable for income tax purposes. In EUR. Required only when payeIncomeSourceType is employment.

Expenses claimed here must have been wholly, exclusively, and necessarily incurred in the performance of your employment duties (e.g. running costs where you use your own car for work). Cannot exceed PAYE income. Not including expenses already claimed through Real Time. In EUR.

Insert X if true. A refund of PAYE made by Revenue itself (rather than by an employer) is recorded separately in payeTaxRefundedDuringYear.

Any repayment of PAYE tax made to you between 1 January 2025 and 31 December 2025 by the Revenue Commissioners that relates to the 2025 year of assessment. In EUR.

Any amount of tax underpaid for earlier year(s) that has resulted in your 2025 tax credits being reduced (see your Tax Credit Certificate). In EUR.

Total of all other taxable social welfare payments, including Carer's Allowance paid by the Department of Social Protection and Social Welfare pensions (basic amount plus any adult-dependant increase). In EUR.

If true, the helpsheet directs you to file online via ROS or complete the full Form 11 instead of Form 11S — Form 11S only models foreign pension income.

The gross amount of foreign pensions received. In EUR.

Amount of relief claimed (e.g. under a double taxation agreement) on the foreign pension. In EUR.

Required only when foreignPensionAmount is greater than zero.

Includes Irish Government Stocks, Exchequer Bills, and other loans and investments arising in the State. In EUR.

Gross amount of Irish income where tax was not deducted at source and is not shown elsewhere on the return. In EUR.

Amount of tax deducted from the amount at irishOtherIncomeGross. In EUR.

Gross Rental Income received in 2025 for room(s) in a 'Qualifying Residence' under the Rent-a-Room Relief scheme, where below the annual exempt limit. Income from occasional-visitor guest accommodation is not exempt. In EUR.

Gross income (before expenses) for 2025 from the provision of Childcare Services, where below the annual exempt limit. In EUR.

Completing this line is an election for exemption for 2025 and must be made on or before 31 October 2026. Required only when childcareServicesGrossIncome is greater than zero.

Payments made by a separated or divorced person for the benefit of a spouse or civil partner under a legally enforceable arrangement (e.g. a Deed of Separation or Rule of Court), excluding any amount in respect of children, where tax was not deducted. In EUR.

The maximum credit for 2025 is reduced by one half of the home carer's own income above a threshold; no credit is due once that income exceeds the upper limit.

The home carer's own income for the year, used to taper the Home Carer Tax Credit. Required only when homeCarerTaxCreditClaimed is true. In EUR.

Available to employees and non-proprietary directors taxed under PAYE, and to individuals receiving an Irish or other-EU-Member-State social welfare/security pension, or Irish residents working abroad under a PAYE-type system. Insert an X even if your employer already applies the credit through payroll.

For self-employed individuals and proprietary directors ineligible for the Employee Tax Credit.

You or your spouse/civil partner were blind at any time during 2025.

For an individual who requires a trained guide dog or assistance dog. A supporting statement from the supplying organisation is required with the first claim.

For maintaining a dependent relative. No relief is due once the relative's income exceeds the annual limit, or if another person claims this credit in full.

Qualifying tuition fees paid in the 2025 academic year (the year of study commencing on or after 1 August 2025) to Approved Colleges for Approved Courses or Approved Training Courses. Excludes registration, administration, and exam fees. In EUR.

For rent paid for private rented accommodation.

Total rent paid for the tenancy the Rent Tax Credit is being claimed for. Required only when rentTaxCreditClaimed is true. In EUR.

Total income for 2025 before deductions or allowances. In EUR.

Income Tax chargeable after taking account of any deductions, reliefs, and allowances. In EUR.

Universal Social Charge chargeable for you. In EUR.

Universal Social Charge chargeable for your spouse or civil partner, recorded separately from your own. In EUR.

Pay Related Social Insurance chargeable for you. In EUR.

Pay Related Social Insurance chargeable for your spouse or civil partner, recorded separately from your own. In EUR.

The sum of Income Tax, USC, and PRSI chargeable. In EUR.

Tax payable for the period, computed by reducing tax chargeable by any tax credits due, before taking account of any refund or offset of tax withheld at source already made by Revenue. In EUR.

Any refund of tax withheld at source already made by Revenue (e.g. an interim refund of Professional Services Withholding Tax). In EUR.

Tax payable, adjusted for any refund or offset of tax withheld at source already made by Revenue. In EUR.

If filing after 31 October 2026, a late-filing surcharge (5% of tax liability if submitted within two months, otherwise 10%) applies and must be included in the self-assessment.

Failure to meet Local Property Tax filing/payment obligations results in a surcharge (an increase to the self-assessment of 10%, capped once LPT is brought up to date).

The amount of preliminary tax paid for 2025. In EUR.

Balance of tax payable for this period, if any. In EUR.

Balance of tax overpaid for this period, if any. In EUR.

A facility under Section 959P TCA 1997 to indicate a genuine doubt about the application of the law, or the tax treatment, of a specific matter in the return. Not for general comments; identify the amount of tax in doubt.

Personal identifier; handle as sensitive data. Bank account IBAN, used only to make a repayment of tax due to you; no withdrawal is made from this account by Revenue unless you separately authorise a Single Debit Authority.

Personal identifier; handle as sensitive data. The Bank Identifier Code paired with repaymentIban.

You must sign the declaration on page 1 of the form to confirm the return is correct and complete; the exact declaration wording was not independently confirmed from the extracted PDF text (see VERIFICATION.md), so this field records the act of signing rather than quoting an exact statement.

The date you signed the declaration.

If you are signing on behalf of someone else (e.g. as an executor or under Enduring Power of Attorney), state the capacity in which you are signing.