Document text
Form 11 Checklist
Pay and File for tax year [Tax year]. Name: [Your name].
1. What you need
☐ You need Form 11 if you are self-assessed or a proprietary director, or if non-PAYE income is over €5,000 net or €30,000 gross.
☐ Below those limits, a PAYE worker can usually use Form 12 in myAccount.
☐ ROS access and a valid digital certificate.
☐ Last year’s Form 11 figures, PAYE details, rental income, medical receipts in Receipts Tracker, RCT and department payments, LPT status and bank details.
2. The form
– Form 11 in ROS. Most filers must file it online.
3. Your application
– Check the pre-filled figures. Do your own assessment if you disagree, complete the Statement of Net Liabilities, pay and sign with your password.
4. Where to file
– ROS (ros.ie). Pay and File means, on one date: file for last year, pay the balance and pay Preliminary Tax for this year.
5. Time limits
– 2025 return: 31 October 2026, or 18 November 2026 only if you both file and pay through ROS.
– Late surcharge: 5% of the tax, up to €12,695, within two months; then 10%, up to €63,485.
– CGT: disposals from 1 January to 30 November are paid by 15 December; December disposals by 31 January.
6. Keep it and renew
– Keep records, and CGT contracts and valuations, in case of a check.
Filed on [Filed on]
ROS reference [ROS reference]
Paid on [Paid on]
Sources on revenue.ie, checked 01.11.2026: filing your tax return; eBrief 034/26; Do PAYE taxpayers need to submit a return (21.11.2025); Pay and File system (15.10.2026); TDM part 41-00-28; CGT pay and file (27.10.2026). Not tax advice.