My wife and are jointly-assessed under PAYE.
Apart from our employments, we expect to receive a once-off Irish deposit interest >5k (DIRT paid at source) on a joint deposit account.
Would we declare this on Form 11 or 12? As its a joint account would this be treated as 5k+/2 (ie 2.5k each) and so below the 5k threshold, implying Form12?
A married couple, jointly assessed, each with less than 5k in unearned income in a given year. When added together however they will have just over 5k. Does that remain within the scope of a form 12, or is one of the couple required to register with ROS and complete a form 11?
If you're filing Form 12, do so asap. This will enable you to later file Form 11 before the applicable deadline in October/November in case Revenue end up insisting on it. (I suspect the chances of that are unlikely.)