Which tax form do I complete – a Self Assessment Income Tax Form 11 or an Income Tax Form 12?

The tax form you need depends on your income:

1. Form 11 (Self Assessment Income Tax Return):

• Complete Form 11 if:
  • You have non-PAYE income (e.g., consultancy income) that requires Self Assessment.
  • Your taxable non-PAYE income exceeds €5,000, or your gross non-PAYE income exceeds €30,000.
  • You need to make a self-assessment of your tax liability.
• Form 11 is completed online via Revenue Online Service (ROS).

2. Form 12 (Income Tax Return for PAYE Workers):

• Complete Form 12 if:
  • You are a PAYE worker with non-PAYE income under the thresholds (€5,000 taxable or €30,000 gross).
  • The non-PAYE income is coded for PAYE purposes (Revenue adjusts your tax credits and cut-off point).
• Form 12 is available in paper format or online via myAccount on the Revenue website.

Which form to use:

• If your consultancy income exceeds the thresholds, complete Form 11.
• If your income is below the thresholds and coded for PAYE, complete Form 12.