Ireland’s Revenue has updated the 2025 ROS Form 11 to include new reporting fields, claim requirements and prefilled third-party information, covering areas including income tax reliefs, pensions, Split Year Treatment and Capital Gains Tax.
Ireland’s tax authority (Revenue) issued eBrief No. 127/26 on 31 August 2026, detailing a set of amendments to the ROS Form 11 2025 self-assessment income tax return. The form has been available since 1 January 2026 and continues to be updated on an ongoing basis to incorporate additional prefilled information sourced from third parties.
The changes are set out in Tax and Duty Manual Part 38-01-04J and cover several areas of the return, from personal reliefs to capital gains tax reporting.
Personal reliefs and elections
Where a claim is made under section 216F, the amount of profit to which the claim relates must now be included on the Personal Details panel of the return, according to paragraph 2.1 of the manual.
Confirmation and additional information are required where a joint election has been made for a medical partnership under section 1008A(4), as outlined in paragraph 3.1.
Paragraph 4.1 sets out instructions for jointly assessed couples making claims for rent relief for private residential property (RRPR) in respect of different properties.
Additional fields must be completed where a claim is made for an exemption for income from the leasing of farmland under section 664, as detailed in paragraph 4.2.
Paragraph 4.3 includes a reminder that Revenue must be notified where a claim was made for rent-a-room income relief (RPRIR) in 2024 and the qualifying property to which the claim relates has since been sold, so that the relief can be clawed back.
PAYE, benefit-in-kind and pensions
Where an employer’s maximum contribution to an employee’s Personal Retirement Savings Account (PRSA) has been exceeded, any amount above this limit should be entered in the “gross amount of taxable income” field on the PAYE/BIK/Pensions (1) panel, as specified in paragraphs 5.2 and 8.1.
Where Split Year Treatment has been claimed against income in 2025, details of the claim must be included on the return, in line with paragraph 7.2.
Tax credits and help to buy incentive
The tax credits panel has been updated to reflect increased values, as set out in paragraph 9.
The Help to Buy Incentive (HRI) has been reinstated on the Form 11 to enable claims for any unused balances carried forward from a previous year, under paragraph 9.8.
Paragraph 9.10 introduces changes to the information required for claims relating to donations made to Approved Sports Bodies and National Governing Bodies.
Changes have also been made to the RR1 panel, as detailed in paragraph 11.
Capital gains tax panel
New fields have been added to the capital gains tax (CGT) panel in relation to claims to defer payments, claims to reliefs, and tax previously deferred that is now due, according to paragraph 12.1.
Paragraph 12.2 confirms the addition of new sections on the CGT self-assessment panel to record details of tax deferred during the period, as well as tax previously deferred and now due.
Revenue has advised taxpayers and practitioners to consult the full text of Tax and Duty Manual Part 38-01-04J for complete guidance on completing the updated return.
Earlier, Revenue issued eBrief No. 034/26 on 16 February 2026, extending the filing and payment deadlines for certain self-assessment Income Tax and Capital Acquisitions Tax (CAT) obligations for 2025.
