Income Tax is charged on money you earn, including employment income, self-employed profits, rental income, pensions, and foreign income. It’s taxed at 20% and 40%, depending on your income and tax band.

You typically file Form 11 if you are self-employed, a chargeable person, have non-PAYE income (like rental), or are required by Revenue to file under self-assessment.

A chargeable person is someone who must file a Form 11 and pay tax by Pay & File, because PAYE doesn’t cover all their income (e.g., self-employed, rental, or other non-PAYE income).

Returns for a tax year can be filed from 1 January of the following year. The standard Pay & File deadline is 31 October, with an extended deadline in mid-November if filing online via ROS.

Preliminary Tax is an upfront payment for the current tax year, usually due with Pay & File. It’s generally based on 90% of the current year’s liability or 100% of the previous year’s liability (subject to Revenue rules).

You file Form 11 through Revenue Online Service (ROS) by completing the return and submitting it electronically, then paying any balance and Preliminary Tax (if due).

You may be able to claim relief on pension contributions, medical expenses, rent, remote working costs, tuition fees, and certain job-related expenses.

If you’ve overpaid tax, Revenue issues a refund after your return is processed. Refunds are usually paid directly to your bank account or applied against future tax liabilities.

If you underpaid, Revenue will show the balance on your Statement of Liability. You can usually pay online or have the amount collected through future tax credits.

You must declare all income to Revenue, including second jobs, freelance work, rental income, or foreign income, to ensure your tax is calculated correctly.

You can generally claim refunds for up to four previous tax years, provided you file the relevant return or review.