# Verification record — `ie/revenue/self-assessment-tax-return-form11s` v1.0.0 This file is the **source-review record** for this document version, per the [`manual-source-review-v1`](../../../../../practices/manual-source-review-v1.md) practice. ## Current claim - **`status`:** `draft` - **`verification.method`:** `manual-source-review-v1` - **`verification.lastVerifiedAt`:** `2026-07-01` The document was derived directly from the official 2025 Form 11S PDF and its companion helpsheet PDF. The full field-by-field comparison the practice requires against the **live ROS Form 11 online screens** (Procedure step 2) has not been completed, so this remains `draft`, not `verified`. ## Sources examined - **Document `(id, version)`:** `ie/revenue/self-assessment-tax-return-form11s` / `1.0.0` - **Spec version:** GovSchema `0.3.0` - **Authority:** Office of the Revenue Commissioners ("Revenue"). - **Primary source:** — the fillable "Income Tax Return and Self-Assessment for the year 2025, Form 11S" PDF, fetched directly (no access block) and its text extracted from the PDF's compressed content streams (zlib-inflated, `Tj`/`TJ` operators parsed directly — the same technique recorded in a prior authoring session's memory notes for PDFs without a `pdftotext`/OCR toolchain available). - **Secondary source:** — the companion "2025 Tax Return - Helpsheet - Form 11S", fetched and extracted the same way. Used for panel-letter context, line-number cross-references, and prose explaining several boxes the bare form PDF does not itself gloss (e.g. Home Carer Tax Credit tapering, the Expression of Doubt facility, Local Property Tax surcharge). - **Retrieved / reviewed:** 2026-07-01. - **Reviewer:** GovSchema Engineering (Standards Engineer — initial authoring source review). ## What was confirmed against the source | Source element | Field(s) | |---|---| | Panel A civil status, dependent children, incapacitation, PPSN/DOB/gender for self and spouse/civil partner | `civilStatus`, `personalCircumstancesChangedIn2025`, `civilStatusChangeDate`, `previousCivilStatus`, `basisOfAssessment`, `dateOfMarriageOrCivilPartnership`, `numberOfDependentChildren`, `selfPermanentlyIncapacitated`, `spousePermanentlyIncapacitated`, `taxpayerSurname`, `taxpayerFirstName`, `ppsn`, `taxpayerDateOfBirth`, `taxpayerGender`, `spouseOrCivilPartnerSurname`, `spouseOrCivilPartnerFirstName`, `spouseOrCivilPartnerPpsn`, `spouseOrCivilPartnerDateOfBirth`, `dateOfDeathOfSpouseOrCivilPartner` | | Panel B self-employed trade, Line 108 assessable net profit, Line 121 withholding tax credit, income-averaging elections | `hasSelfEmployedIncome`, `selfEmployedTradeOwner`, `descriptionOfTrade`, `assessableNetProfit`, `withholdingTaxCredit`, `incomeAveragingElection`, `shareFarmingTrade` | | Panel D Line 222 gross pay, Line 223 source-of-income category, Line 224(c) employer refund, Line 240(b) allowable expenses | `hasPayeIncome`, `payeIncomeRecipient`, `payeIncomeSourceType`, `grossPayFromEmployment`, `allowableEmploymentExpenses`, `employerRefundOfPriorEmploymentTax` | | Panel E Line 233 PAYE tax refunded, Line 234 PAYE tax underpaid, Line 245 taxable social welfare payments | `payeTaxRefundedDuringYear`, `payeTaxUnderpaidPriorYears`, `socialWelfarePensionAmount` | | Panel F foreign pensions and the "file a full Form 11 instead" gate for other foreign income | `hasForeignIncomeOtherThanPensions`, `foreignPensionAmount`, `foreignPensionReliefClaimed`, `foreignPensionCountry` | | Panel G Line 402 DIRT-deducted deposit interest, other Irish income gross/tax-deducted | `irishDepositInterestDirt`, `irishOtherIncomeGross`, `irishOtherIncomeTaxDeducted` | | Panel H Line 415(a) Rent-a-Room, Line 416 childcare-services exemption election | `rentARoomGrossIncome`, `childcareServicesGrossIncome`, `childcareExemptionElected` | | Panel I Line 502 maintenance payments | `maintenancePaymentsNotDeducted` | | Panel J Lines 515(a), 516, 517, 518, 519, 520, 526, 534 — named personal tax credits | `homeCarerTaxCreditClaimed`, `homeCarerIncome`, `employeeTaxCreditClaimed`, `earnedIncomeTaxCreditClaimed`, `blindPersonsTaxCreditClaimed`, `assistanceDogTaxCreditClaimed`, `dependentRelativeTaxCreditClaimed`, `tuitionFeesPaid`, `rentTaxCreditClaimed`, `rentPaidAmount` | | Panel P Lines 936(a) through 936(i), late-filing and LPT surcharges, bank details, signature | `totalIncomeForPeriod` through `capacityOfSignatory` (see schema for the full Panel P field set) | ## What is NOT independently confirmed (out of scope) - **Panels C (Irish Rental Income) and L (Capital Gains) are entirely out of scope.** Both are per-property/per-asset repeating schedules (Form 11S Lines 204-217 for rental; a free-form asset-description table for gains). The v0.3 flat field model has no repeating-group construct (GSP-0009), the same limitation already recorded for `gb/companies-house/company-incorporation-in01` (additional directors/subscribers) and `us/ca/dmv/vehicle-title-transfer` (notarized lien-release path). The helpsheet itself directs anyone with such income to the full Form 11 in any case. - **The exact lettering of some Panel A sub-boxes.** The PDF text-extraction technique used here (zlib-inflate + direct `Tj`/`TJ` parsing, since no `pdftotext`/OCR tool is available in this environment) recovers word-level text reliably but not always the precise sub-box letter a given phrase sits under, where the source form itself uses closely-spaced parenthetical letters (e.g. `(a)(b)(c)`). Field names and descriptions were written from the surrounding prose rather than a quoted box letter in those cases. - **The full lettered source-of-income category list at Line 223.** The helpsheet states the categories are "(a), (g), (h), (i) or (j)" but only "(a) Employment" and "(i) Pension - Employment pension" were legibly recovered from the form PDF itself; `payeIncomeSourceType`'s enum is therefore a reasonable reconstruction (`employment` / `occupational_pension` / `social_welfare_pension` / `other`), not a verbatim transcription of all five categories. A future review pass should re-derive this enum against the live ROS Form 11 screens, which render each category as a labelled checkbox. - **The exact declaration statement text.** "YOU MUST SIGN THIS DECLARATION" was recovered as a heading, but the declaration's own attestation wording was not confirmed, so `declarationSigned` models the act of signing without a `documents[]` `attestation` entry quoting exact text (unlike other schemas that do quote a confirmed statement). - **Panel H "(a)/(c)" Single Person Child Carer Credit and the two named children (Child 1/Child 2) fields.** These exist on the form but were judged a fixed-cardinality-of-two composite the current field model would either flatten awkwardly or under-represent; left out of scope pending a richer composite-value model (GSP-0009 tracks this generally). - **Health expenses (Line 541) and Non-Routine Dental Expenses.** Present on the form under Panel L's page but not modelled — reachable only alongside the already-out-of-scope Capital Gains panel on that page, and not independently re-confirmed as belonging to a separate, in-scope panel. - **Whether a third gender option exists on the live online ROS service.** The PDF form itself offers only "Male" / "Female"; not independently checked against the authenticated online flow. ## Time-versioning and the `edition` axis (flagged spec gap) Form 11S is genuinely time-versioned — Revenue reissues a fresh edition every tax year with year-specific content (the 2025 edition here; a "2025 Form 11S" watermark appears throughout the source PDF) — the same shape as `gb/hmrc/self-assessment-tax-return-sa100` and `us/irs/individual-income-tax-return-1040`, both of which use the `edition` axis (GSP-0005). However, spec v0.3's `edition.scheme` enum is **closed** to `us-tax-year` / `gb-tax-year` / `award-year` (SPEC.md §5.7) — none of which is correct for Ireland, whose tax year is the plain calendar year (like `us-tax-year`'s shape) but is not the United States. Reusing `us-tax-year` for an Irish document would be structurally fine but semantically misleading to a consumer keying off scheme name. Rather than either (a) mislabeling the scheme, or (b) unilaterally extending a closed, one-way-door enum (SPEC.md explicitly marks §5.7 as settled only by maintainer sign-off, per GSP-0005's own header), this document is published at the **plain, non-edition** registry path (`registry/ie/revenue/self-assessment-tax-return-form11s/1.0.0/schema.json`) for this cycle. A future tax year would therefore require a MAJOR version bump rather than a coexisting edition — an honest but real compromise flagged for correction once the scheme vocabulary is generalized. See `spec/proposals/0019-generalize-edition-scheme-calendar-tax-year.md` for the proposal recommending a jurisdiction-neutral edition scheme addition, and the GOV-430 issue thread for the routing to the Founding Engineer/CEO. ## Scope and jurisdiction notes - **Form 11S is Revenue's own simplified substitute for Form 11**, issued to a chargeable person Revenue has determined has "straightforward tax affairs," not a form an applicant chooses freely — this document models the substitute form as received, consistent with the source's own framing. - Conditional requiredness is expressed with `requiredWhen` (GSP-0013), targeting spec v0.3. - `hasForeignIncomeOtherThanPensions` is modelled as `fieldRole: eligibility` with a `to: null` exit transition, since a `true` answer means the applicant should be using the full Form 11 instead, not this document. ## Path to a `verified` claim (next step) To advance to `status: verified`, a reviewer applies `manual-source-review-v1` Procedure step 2 against the live ROS Form 11 online screens (the panels the helpsheet says apply to a Form 11S filer), resolves the ambiguous-lettering and category-enum items above, and records the outcome here — shipping a new schema version if discrepancies are found (VERSIONING.md §3, immutability). ## Re-verification Per the practice's Cadence, `nextReviewBy` is set to **2027-01-01** (6 months), and in any case before the 2026 tax year's edition of Form 11S is published, since the source content itself changes annually.