Revenue Query: Rental Income Incorrectly Attributed on Assessment

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Hi All,

I am a PAYE employee. My wife purchased a property in 2024 and rented it out. We filed our 2024 income tax return, entering my PAYE income under my section and the rental income under her section.

This is her first year with rental income. She does not have PAYE income in 2024.

However, the tax assessment I received today shows the rental income allocated to me instead of her. How can I get this corrected? Thanks.

Kind regards,
 
Usual Income Tax Return Online form which I have always filed. Only change for 2024 is rental income of my wife.
 
We submitted PAYE/myAccount/Form 12 for 2024.

I got following in "my enquiries" from revenue but I think they want form 11 from 2025 not for 2024. The tax assessment I received today shows the rental income allocated to me instead of my wife. How can I get this corrected?

"I am writing to you in response to your recent income tax return for tax year 2024.

A statement of liability for tax year 2024 will issue to you, this can be view under my Documents section when you log into my Account.

As your Net non PAYE income of €**** is greater than €5000, you are now regarded as a ‘chargeable person’ for the purposes of Income Tax Self-Assessment (under Section 959A of the TCA 1997).

As a ‘chargeable person’, you are obliged to complete and submit a Form 11 - Pay and File Tax Return - each year starting with the Tax Year 2025.

Please note: from 1 January 2015, newly registering or re-registering income tax payers are required to pay and file electronically, on the Revenue Online Service (ROS).

For more information, including how to register for ROS, visit www.revenue.ie

Your completed tax return is to be submitted annually on or before 31 October.

Where the completed return is received after 31 October a surcharge (5% if submitted within two months, otherwise 10%)
may be added to your tax liability. Tax law also provides for penalties for failure to make a return.

A guide to completing the Form 11 Tax Return is available from Revenue’s Forms and Leaflets Service at 01 738 36 75.

Yours sincerely,"
 
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Send an enquiry via myaccount, asking for the rental income to be applied to your wife. She will be liable to class S Prsi on the rental income.
 
As Premos said, it might be because you are jointly assessed. If you are jointly assessed, one spouse is usually the assessable spouse and all income goes under them, but both parties are assessed together with tax credits etc. As the rental income is over €5,000, you/your spouse will need to register for ROS and income tax.
 
Hi @Nutso and @Premos,

Can it be done now for 2024? In the following communication from revenue officer via "my enquiries" they want form 11 from 2025:

"I am writing to you in response to your recent income tax return for tax year 2024.

A statement of liability for tax year 2024 will issue to you, this can be view under my Documents section when you log into my Account.

As your Net non PAYE income of €**** is greater than €5000, you are now regarded as a ‘chargeable person’ for the purposes of Income Tax Self-Assessment (under Section 959A of the TCA 1997).

As a ‘chargeable person’, you are obliged to complete and submit a Form 11 - Pay and File Tax Return - each year starting with the Tax Year 2025.

Please note: from 1 January 2015, newly registering or re-registering income tax payers are required to pay and file electronically, on the Revenue Online Service (ROS).

For more information, including how to register for ROS, visit www.revenue.ie

Your completed tax return is to be submitted annually on or before 31 October.

Where the completed return is received after 31 October a surcharge (5% if submitted within two months, otherwise 10%)
may be added to your tax liability. Tax law also provides for penalties for failure to make a return.

A guide to completing the Form 11 Tax Return is available from Revenue’s Forms and Leaflets Service at 01 738 36 75.

Yours sincerely,"
 
You can apply for a ROS account and register for income tax.
If after doing this there is no form 11 for 2024 available, you could submit a paper form 11 for 2024.
 
You can apply for a ROS account and register for income tax.
If after doing this there is no form 11 for 2024 available, you could submit a paper form 11 for 2024.
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Hi @S class

The officer has only given me an option to register for ROS (not my wife who is the property owner).

I still went ahead and started registration. It says a RAN will be sent to me by post.

Is this time critical considering tomorrow is 19 Nov or I am ok here as I submitted the return on 18 Oct and only received statement of liability yesterday?
 
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If you need access to ROS to deal with this then you're just going to have to wait until you receive your RAN in the post and then get your ROS certificate before you'll be able to login and deal with the matter in hand.
 
ClubMan said:
If you need access to ROS to deal with this then you're just going to have to wait until you receive your RAN in the post and then get your ROS certificate before you'll be able to login and deal with the matter in hand.
Click to expand...
Thanks @ClubMan

Does this mean any late filing and paying fine or penalty is coming our way?
 
You have already submitted a tax return for 2024.
Presumably you have paid any tax due.
When the rental income is applied to your wife and she has no other income the tax rate for her will not be at a higher rate than that which was applied to you. It might be at a lower rate. There should not be an underpayment of income tax.

You are basically submitting an amended tax return, which will probably result in no extra PAYE liability. I don't think there is any penalty for submitting an amendment.
 
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