Slight panic last minute submission

T

THE_Chris

Registered User
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Hi all,

In a slight panic - not a major panic - and just want to see if I have missed anything.

I realised in early September that my non-PAYE earning (from maturing fixed term deposits all in 2025) is over 5,000. That of course requires a Form 11. I also made an AVC payment in early 2026, for the 2025 year, of 18000 which I need to claim tax back on.

Around that time I did some early research and work about what to report - fine - but then work decided to screw me over with weekend work so it languished a bit. I decided to ask a Tax Consultant would they do it as the AVC does complicate things and I felt I just wouldn't have time (and would need to suck it up) and they came back with a quote of €675. Yea, no. Not when this is comparatively simple in the grand scheme of things. I asked the AI, cross checked its information and watched a few videos and I just want to check here have I missed anything obvious before I submit in advance of the 31st October deadline.

HSE worker, started in 2008, middle pension scheme.

The basics -
- Request access to self assessment on Revenue.ie
- Once this has gone through the system (2-3 days), request access to ROS (2-3 days again)

- Start up a Form 11 submission for 2025
- Add Irish bank deposit interest (or gross) to the relevant section
- Add EU bank deposit interest (or gross) to the relevant section
- Add the AVC to the relevant section (tax free limits etc have been worked out with the company so those are fine)
- Look at the pension, PAYE, etc section and make sure all is in order
- Review revenues calculations
- Submit and pay on the spot, or more likely receive a refund

As this is my first time doing this and because it is all really last minute (thank you Mr Tax advisor, thank you work), I just would appreciate if anyone can, with the limited information here, let me know have I missed something obvious. I'll make sure I read the form and claim any medical expenses etc too.

They do mention preliminary tax payments for 2026 but I can't imagine there'd be anything apart from all of my PAYE stuff? Not sure about that.

Thanks a million.
 
Based on the pretty general information you provided it sounds like you are on the right track. Presumably you are completing Form 11 online and this will, when you get towards the end of the process, display the calculations which you can print and check prior to submission. The forms are a bit convoluted and dont follow the same format as the screens and so will take a bit of time to work through but once done will give you some comfort.

Revenue's continued insistence on inflicting the complexity of Form 11 on it's customers for something as straightforward as Deposit Interest is a ridiculous waste of their time and ours.
 
Protocol said:
If these deposits are all subject to DIRT, is a Form 11 really required?
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Yes.

How do you declare Deposit Interest?

How do customers submit Deposit Interest Retention Tax on their tax returns
www.revenue.ie www.revenue.ie
You should include any DIRT on your Income Tax Return (Form 12). Use myAccount to submit your Form 12 online through 'PAYE Services'. This only applies if your taxable non-PAYE income (including income subject to DIRT) is less than €5,000.
...
If you have taxable non-PAYE income of €5,000 or more, you must register for self-assessment and file a Form 11 for that year.
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Robovac rider said:
Because Prsi is also charged on non PAYE income (deposit interest included) of 5k or greater.
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Social insurance

Social insurance contributions entitle you to a range of benefits administered by the Department of Social Protection.
www.citizensinformation.ie www.citizensinformation.ie
Up to 30 September 2026, anyone with unearned income of over €5,000 is considered to be a 'chargeable person' and is liable to pay the PRSI at 4.2% on all their unearned income. From 1 October 2026, the rate of PRSI increases to 4.35% on all their unearned income. They pay the charge under Revenue's self-assessment system (Pay and File). The PRSI charge is paid at Class K and does not entitle the person to any social insurance benefits.

PAYE taxpayers who are not considered 'chargeable persons' by Revenue are not liable for the PRSI charge. A person is not a 'chargeable person' if their income from non-PAYE sources is less than €5,000 and this income is taxed under the PAYE system. (Generally, such income is taxed by reducing a person’s tax credits to account for tax payable. However, if you have paid Deposit Interest Retention Tax (DIRT) on your non-PAYE income you are not required to pay further income tax on this income.)
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THE_Chris said:
Submit and pay on the spot, or more likely receive a refund
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THE_Chris said:
As this is my first time doing this and because it is all really last minute
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You are not liable to pay preliminary tax because this is your first year as self assessed.

Key Rules for Your First Year
Previous-Year Basis is Nil: Because you had no prior self-assessment tax year, using the 100% previous-year calculation option results in a €0 preliminary tax requirement for that prior period.
Current-Year Option: You can choose to pay preliminary tax for your current trading year based on an estimate of your current-year liability (usually recommended to be at least 90% of your actual final liability for the year to avoid interest penalties).
 
Yes, but only on their non-PAYE income and only if they expect a net liability after any expenses/deductions, such as off-payroll AVC they do for 2026 tax year (I did not pay any preliminary tax for 2025 but am owed a net refund due to health expenses and a large back-dated AVC, so no penalty applies for the notional underpayment.).

OP, register for ROS and request self-assessment ASAP. That can be a little slow to setup the first time, especially at peak time.
 
Could I add my own slight panic about a last minute submission?

I read on Reddit where several Irish people said it was fine to submit a CG1 through My Enquiries (as a PDF), rather than posting in the physical form. So, I did this a few weeks ago. But now as the 31 Oct. deadline approaches and I haven't had acknowledgment on My Enquiries (other than saying Status: Received), I'm slightly panicking that I should post the form in anyway before the end of the month. Sorry to hijack thread, but if I started a new one it would have a similar title.
 
Freelance said:
But isn't it the case that if the OP is completing a Form 11 return now in respect of 2025, then preliminary tax will apply for the 2026 tax year ?
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Yes, Chris could be liable for 2026, but he has up to mid November 2027 to pay this. Based on his AVC contributions he will likely get a tax refund this year and then he will also have zero liability for 2026 preliminary tax.
 
99thFloor said:
But now as the 31 Oct. deadline approaches and I haven't had acknowledgment on My Enquiries (other than saying Status: Received), I'm slightly panicking that I should post the form in anyway before the end of the month.
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Don't consider this legal advice, but once you've submitted via My Enquiries on time, I don't think Revenue can do anything if they fail to process it in a reasonable timeframe. At least when you submit online, there's a timestamp of when you made the submission. Sticking it in the post, on the other hand - unless you register it, there's no way to prove that you actually sent it.
 
johncb said:
Don't consider this legal advice, but once you've submitted via My Enquiries on time, I don't think Revenue can do anything if they fail to process it in a reasonable timeframe.
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Also, for capital gains, penalties are generally only for late payments. Late CG returns, while not ideal, are not a major problem. The payment is due earlier in any event.
 
Thanks folks..... all moving here. ROS Registration done, just waiting for the access code in the post now. That will (hopefully) get shipped today so I have a few days next week to get it all in. Hopefully that part will be the easiest!
 
MugsGame said:
Just beware that you may still need to apply/register for self assessment once you have access to ROS.
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You should be able to do that via Revenue myAccount. See my screenshots here. In my case the option to (re)register for income tax/self-assessment wasn't available but that seems to have been because I had been briefly registered years ago. In your case you'll hopefully just see the option to register. It may take a few (I was told up to three) days for the registration to take effect.


After you get your access code you'll need to apply online for your ROS certificate to allow you to log in to ROS.
 
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