USEFUL RESOURCES

REVENUE.IE/EN/SELF-ASSESSMENT-ANDSELF-EMPLOYMENT/DOCUMENTS/GUIDEPAY-FILE.PDF

This is a comprehensive guide from the Revenue Commissioners on how to complete an income tax return for 2016. The main purpose of this guide is to assist individuals taxed under the self-assessment system (such as self-employed individuals, and landlords and others who earn a certain amount of income outside the PAYE system) to complete their 2016 return using Form 11.

REVENUE.IE/EN/SELF-ASSESSMENT-ANDSELF-EMPLOYMENT/DOCUMENTS/FORM11. PDF

The Form 11 tax return form. This form is mainly used by self-employed people to file their tax return.

REVENUE.IE/EN/SELF-ASSESSMENTAND-SELF-EMPLOYMENT/FILING-YOUR-TAXRETURN/INDEX.ASPX

This link provides detailed help (including several videos) on how to complete the Form 11 online.

WWW.REVENUE.IE/EN/SELFASSESSMENT-AND-SELF-EMPLOYMENT/ DOCUMENTS/FORM12.PDF

The Form 12 tax return form. Form 12 can be used by PAYE individuals whose main source of income is their PAYE job, but who also earn non-PAYE income (below specific limits), such as rental income, investment income, occasional income or share options. Form 12 can also be used by pensioners. As an example, if you are a pensioner earning income on which tax must be paid, you must usually fill in a Form 12 — provided you are not already being taxed on that income.

HTTP://WWW.REVENUE.IE/EN/SELFASSESSMENT-AND-SELF-EMPLOYMENT/ GUIDE-TO-SELF-ASSESSMENT/INDEX.ASPX

This guide will tell you if you fall within the self-assessment tax net, and so need to file a tax return. The guide also explains preliminary tax, which is something about which anyone filing a tax return as a self-employed person or landlord for the first time needs to be particularly aware. Taxpayers are currently filing their return for income earned in 2016. But 90pc of what you expect your tax bill to be for income earned in 2017 (known as preliminary tax) must also be paid this year. So should this be your first year filing a tax return, you’re almost facing a double tax bill. If this isn’t your first year filing a tax return, you should already have paid your preliminary tax for 2016, which means you should only have about a tenth of the tax bill for 2016 left to pay (as long as you correctly calculated your preliminary tax last year) plus 90pc of your estimated tax bill for 2017.

WWW.REVENUE.IE/EN/PERSONAL-TAXCREDITS-RELIEFS-AND-EXEMPTIONS/ HEALTH-AND-AGE/HEALTH-EXPENSES/ INDEX.ASPX

This link explains how the tax relief on medical expenses works. It gives a list of the various medical and dental expenses that qualify for relief — as well as the expenses that don’t qualify. It also explains how to apply for tax relief on medical expenses.