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What to do if you receive a Form 12

Written by Administrator on June 4, 2014

Form 12Revenue have announced that they will be writing to 40,000 PAYE taxpayers requesting them to complete a Form 12 to declare any additional income outside of their regular PAYE income. Whilst this is nothing new, it may be the first time many of you have even heard of a Form 12, let alone filled one out!

So, I thought I’d answer some of the commonly asked questions about Form 12’s to help guide you through the process.

Firstly, let’s start with the basics – what is a Form 12?

The Form 12 is for people who have other income outside of their main PAYE income. This form is used to declare this additional income to Revenue for tax purposes if your additional income is less than €3,174.

If your additional income is more than €3,174, you will be required to do a self-assessment via the Form 11.

Why did I receive one?

This could be for a variety of reasons, but in this current drive, Revenue are targeting people with additional income from bank deposits, dividends and rental income. They are also including teachers doing grinds and PAYE workers moonlighting as taxi drivers, according to the Irish Independent.

Revenue receive their information from a variety of sources, but mainly they are tipped off by information from banks about deposits and details of pension payments from Social Welfare.

What type of income do I include on the Form 12?

You should include any additional income outside of your PAYE income on the Form 12 – so long as it doesn’t exceed €3,174. This can include income such as

  • Income from a trade or profession – e.g. farming, labour, freelance work
  • Dividend income
  • Rent income
  • Foreign income from rentals or dividends

It is important to note that there are different rules that apply for how these various income types are taxed – which can get a little tricky.

For example, with rental income, it can be difficult to ascertain whether some expenses can be claimed in full each year, or if should they only be claimed over an 8 year period as capital allowances. That’s where an expert can help to make sure you claim everything that’s right.

I haven’t received a Form 12, but have additional income. Should I ignore it this year?

No! Just because you haven’t been flagged on Revenue’s system this year, doesn’t mean they won’t catch up with you in the future. Revenue are becoming more and more strict with this sort of thing, so it’s best to get into a good habit now.

The onus is on you to declare your additional income – and not receiving a form from Revenue is NOT an excuse.

What is the deadline for completing the Form 12?

The deadline for declaring additional income in 2013 is 31st October 2014, so there’s still plenty of time.

Can I do it myself?

Yes – you can. But it’s not as straightforward as Revenue would like you to believe. The form will not explain what you can claim or need to declare.

If you understand your taxes and what can be claimed and declared, the new Form 12 will help you perform what you are already doing better. To submit online, you can access the form via the “eForm 12” link on Revenue’s website – using your PAYE Anytime PIN to gain access.

However, the new online system does assume a certain amount of tax knowledge. Trying to muddle your way through could result in your entering something wrong against your tax record. So, it can help in these situations to have an expert cast their eye over the details.

Is this all I need to do to get my taxes balanced?

No. Although, most of the common tax credits can be claimed through the Form 12, it is still not possible to claim tax credits for some expenses, such as medical expenses and tuition fees.

Where can I get help?

If you have small amounts of extra income and wish to declare it, there’s lots of places you can get help!

1. Contact Revenue

You can always contact your local Revenue office if you have any questions – and while away some time listening to their lovely hold music!

 2. Ask for advice

Post your questions here and we will help you out the best we can.

3. Get someone else to do it!

If you just want to hand it all over for someone else to worry about, then you can apply here and we’ll help you get it sorted.

Written by John O’Connor

1-johnI’m the brains trust behind Red Oak Tax Refunds and started the company in 2009 because I thought there had to be an easier option for people wanting their taxes reviewed. My job is to make sure our team of Tax Agents have the latest information to help ensure our customers get the best possible refund outcome. I love numbers, but realise not everyone does! 

Posted Under: Income Tax

100 replies to “What to do if you receive a Form 12

  1. forest todd

    Hi
    I recieved from revenue an email about the Form 12 asking if I would return one…
    I don’t understand why I got this email. ..
    I’m on disability allowance with no additional income. …. I do have a hobby
    I buy and sell collectors coins on eBay. ..
    but most times I pay more out than I get in. …. But it’s not a extra income. …
    Thanks
    Forest

    Reply

    1. Nerilie Watson

      Hi Forest
      Thank you for your comment.
      I am aware the Revenue recently sent out an email advising people registered for the PAYE Anytime service that they could now submit their Form 12 online. If this is the email you received, it is not requesting that you submit a Form 12.
      However, if you have additional income (whether you run at a loss or not), you still need to declare it to Revenue via a Form 12. In this case, you should probably prepare an income and expenditure account.
      Unfortunately, we do not provide this service.
      I hope this helps.
      Regards
      Nerilie Watson

      Reply

  2. Trevor

    Hi. I recently received an e mail from revenue informing me of the availability of form 12 but not specifically asking me to fill one out. Is this what they meant when they spoke in the Irish independent of sending letters to 40,000 people or is this just a letter sent to random people. I did claim health expenses in 2013. Is this why I got the letter?

    Reply

    1. Nerilie Watson

      Hi Trevor
      We are aware that Revenue recently sent out an email advising people registered for the PAYE Anytime service that they could now submit their Form 12 online. If this is the email you received, it is not requesting that you submit a Form 12.
      However, if you have additional income (whether you run at a loss or not), you still need to declare it to Revenue via a Form 12.
      You will have received the email because you are registered for PAYE Anytime.
      I hope this helps.
      Regards
      Nerilie Watson

      Reply

    1. Alexandra Byrne

      Hi John,
      The first €40,000 per annum of profits or gains earned by writers, composers, visual artists and sculptors from the sale of their work is exempt from income tax in Ireland in certain circumstances but you will still need to declare this income. You can apply for an artist’s exemption by submitting a Claim Form Artist 2 to Revenue. Any income earned from a work before the tax year in which the claim is made will not be exempt.
      I hope this helps.
      Regards,
      Alexandra Byrne.

      Reply

  3. Anita

    I am in full time employment and this is my only income
    My partner does transfer money to my account to pay for bills – surely this cannot count as extra income and be the reason why I got to fill out this form?
    I do participate in purchasing stock from my company but have not sold any as the price is not good – does this count as extra income ? Its really a saving scheme…
    Thanks for the help

    Reply

    1. Nerilie Watson

      Hi Anita
      Thanks for getting in touch. Form 12 requests can be a random selection. If your partner is paying over the money to you for bills as a contribution then there is no tax liability however if your partner is paying rent to you then you are required to declare the income to Revenue. There is no implication on the purchase of shares – however if you sell them, trade them or cash them then there are tax implications which would need to be assessed.
      I hope this assists.
      Regards
      Nerilie

      Reply

  4. Jennifer

    Hello,
    I completed my Form 12. How long does it take before you will hear anything from Revenue?
    Regards,
    Jennifer

    Reply

    1. Alexandra Byrne

      Hi Jennifer,
      We normally allow 4-6 weeks for Revenue to conduct a review. If you haven’t heard from them in that time frame, you should contact your local office for advice.
      Regards,
      Alex.

      Reply

  5. Anthony Monahan

    Hello,
    My Dad is suffering from dementia.I live fifty miles away from him.Is he still obliged to return Form 12.Is there any obligation legally on me,to complete the form and return it.
    Regards,
    Anthony

    Reply

    1. Nerilie Watson

      Hi Anthony,
      Thank you for your comment. If your father has undeclared income – such as a pension that he hasn’t paid tax on or any investment income – he is obliged to declare this income via a Form 12. Therefore, you will probably have to do this on his behalf.
      I hope this assists.
      Regards
      Nerilie

      Reply

  6. Reid

    Hi
    I have my own property, I rent out two rooms in it and I earned €6,240 in rent for 2013. I also have a full time job- €28k for 2013. Will I be caught for tax on my rent? It’s less than the threshold of €10,000 no?? I’m confused and worried about having to fill this form out! Your help would be greatly appreciated.
    Thanks

    Reply

    1. Nerilie Watson

      Hi,
      Thanks for your comment. Because your rent-a-room income is less than €10,000 you are exempt from paying tax on this income. However, you are still obliged to declare this income along with your PAYE income by submitting a Form 12 each year.
      I hope that assists.
      Regards
      Nerilie

      Reply

      1. Katie

        I am in a similar position but cannot find where to add income from rent a room on the online version of form 12. Do I have to fill in the form by hand to declare this?

        Reply

  7. Victor

    Hi. My additional income is well less than €3147.00. Last year I earned about €2000.00 extra from my hobby. Am I liable to pay tax on any earnings outside my paye income or just on earnings above 3147.00?

    Reply

    1. Nerilie Watson

      Hi Victor,
      Thanks for you message. Unfortunately, you are required to pay tax on all earnings outside your PAYE income. The €3,147 threshold only determines which Form you are required to use to declare this income.
      I hope that assists.
      Regards
      Nerilie

      Reply

  8. Car

    I suddenly got a form 12 for 2011, 2012 and 2013 to fill out. Can I do all of these online? Additionally, I was renting out my house intermittently (had nothing but trouble) but if the annual income exceeded EUR 3174 (even though it didn’t result in any profit) should I be filling out form 11 instead? I’m not even sure I have records of everything from 2011.

    Thanks

    Reply

    1. Grainne Lyng

      Hi Carmel

      Thanks for your message. Due to the fact you had rental income for the years 2011 to 2013 you will need to declare this income to Revenue regardless of whether you made a profit or a loss. This can be declared on a Form 12 or Form 11 depending on your net assessable income from the rental property. If you have a profit of less then €3,174 after expenses and capital allowances you can complete a Form 12. A Form 12 is available to file on line for 2013 tax year onwards however any returns previous to this tax year need to be completed on the paper return.

      Please be careful when considering what is deemed a profit or loss when talking about rental properties. You are only allowed to offset a portion of your mortgage interest against rental income from a tax perspective. This can mean where there is a rental loss in cash flow terms it still maybe deemed a taxable profit.

      We have a dedicated rental income tax team that can advise you further if you need to prepare rental income tax returns. You can contact us on 059 9129812 and one of our accountants would be glad to help.

      Regards
      Grainne

      Reply

  9. Niamh O Connor

    Hi there,
    I was sent this form for 13′ and 14′. Didn’t even realise they were there till I checked my revenue online acc the other day.

    I’m now a nurse, qualified a year. Prior to my internship I was a makeup artist on a department store counter.

    As I have that back round, I completed two paid jobs in 14′ as a makeup artist as favour. It’s not an area I continue to work in. Am I meant to claim this? It’s literally 100e? If I do claim it is there an issue with not being registered as a sole trader? So confused?

    Thanks,
    Niamh

    Reply

    1. Nerilie Watson

      Hi Niamh
      Thanks for your comment.
      Yes – you need to declare your additional income and due to it being only a small amount, you need to complete a Form 12. There won’t be any issue around your sole trader status.
      All you need to do is declare your additional income on the form and send it in. If you are unsure, please feel free to give our Tax Manager, Sarah Haughney, a call on 059 912 9812.
      Regards
      Nerilie

      Reply

  10. Diana Leonte

    Hi,
    My husband has a taxi driver licence but didn’t work at all as a taxi driver on 2014-is he to fill form 12 or 11. Thanks for your help.
    Regards,
    Diana

    Reply

  11. elena

    Hi.
    As a PAYE employee I have been filing Form 12 for years now, including from 2009 when I first became a landlord. I have just been informed that since I have been in receipt of over €3145 for rental income I should have been filing Form 11s. Obviously now I need to do that for 2014, and I understand that I need to backdate it to 2009 but I am wondering if any tax payments made (which I did make) via the Form 12 will be taken into account?
    Many thanks.

    Reply

    1. Post Author Administrator

      Hi Elena
      Thanks for your message. Any tax you have paid against this additional income via the Form 12s will be taken into account when submitting your Form 11.
      I hope that assists.
      Regards
      Nerilie

      Reply

  12. Michelle Rogers

    My husband worked in holland in 2013 and part of 2014 he was working for an irish company paying irish tax etc. when he finished the job his employer told him to fill in form 12 for 2013. He of course hasn’t done so and im wondering is it too late now. I wanted to submit med 1 and 2 for 2014 but am nervous because of the above! My husband back in ireland working here for different company now. Thanks, michelle

    Reply

    1. Post Author Administrator

      Hi Michelle
      Thanks for your comment. It’s not too late to fill in a Form 12 for 2013 but you may not need to fill it in unless Revenue have requested you to do so. Since your husband was working for an Irish company and paying tax in Ireland, Revenue should have all his income information as supplied by his employer for that period.

      If you are unsure, you can submit an application form to us and we can take a look at it for you.

      Regards
      Nerilie

      Reply

      1. Michelle Rogers

        Thank you for your reply. His employer gave him the form when he left the company in June 2014. They said they had an obligation to operate Dutch payroll taxes for the period of employment. So in order to avoid double taxation they were able to offset the Dutch payroll taxes against his irish paye. I think I will contact you with the info I have and take it from there. He can’t locate his p60 for that year either! Thanks, will be in touch and get this sorted. M

        Reply

  13. Alan

    Hi.I received a Form 12 today in the post to fill in.Myself and my wife have our property rented out since January 14.Is this why I received this form and is this the only form I need to fill in to declare our rental income? Our monthly rental income is €950. Thanks for your help in advance
    Alan

    Reply

  14. Stuart

    Hi,
    I received the form 12 today in the post. I rent out my house for around €850 a month which just about covers the mortgage. I have never declared rental income before. I am worried about putting down €850 a month as extra income which totals over €10000 per annum (even though it’s not income at all when you take into account mortgage repayments, house insurance, maintenance etc).
    What do you advise? Any help would be greatly appreciated.
    Stuart.

    Reply

    1. Nerilie Watson

      Hi Stuart
      Thanks for your enquiry.
      Yes – you do need to declare your rental income, however there are allowable deductions you can make to your rental income before your tax bill is calculated.
      We will send you an email with further information.
      Regards
      Nerilie

      Reply

  15. Lauren

    Hi

    I previously had a property which I rented out for a few years. I sorted out the tax returns in 2012. The bank repossessed the property in mid 2013 and I was declared bankrupt in 2014 – the Revenue are aware of this. Now they have written to me asking for me to fill out a Form 12 for 2013 and 2014. Why would they need these now given that I don’t own the property anymore? There will be some unpaid rental income tax for 2013 but that’s all covered in my bankruptcy. It seems pointless for them to send these forms onto me as I am a PAYE worker so they already have details of what I am earning.

    Reply

    1. Nerilie Watson

      Hi Lauren,
      Thank you for your enquiry.
      You would still be required to declare your additional income for 2013, regardless of the bankruptcy. However, Revenue do issue Form 12s on a random basis to PAYE workers as a means of checking for undeclared additional income, which could be why you also received a form for 2014.
      I hope this assists.
      Regards
      Nerilie

      Reply

  16. Rob

    Hi,

    I have not received a form 12 from Revenue, but during 2013 i earned some money outside my PAYE income. I was not subject to tax, usc or prsi on my employment as it was a part time job only during the summer. I still wont be over the limits for tax and usc with my extra income but do i need to still submit a form 12 myself for this income? And if so will i be penalized since i have not made this return to revenue?
    Thanks.

    Reply

    1. Nerilie Watson

      Hi Rob
      Thanks for your message.
      Yes – you still need to declare this additional income, even if it doesn’t affect your tax bill. In terms of penalties, it is at the discretion of Revenue, but in most circumstances they will.
      I hope that assists.
      Regards
      Nerilie

      Reply

  17. John Curry

    Hi Nerilie,
    Can you send me a copy of the information that you sent to Stuart as I find that I am in a similar situation.

    Thanks,
    John

    Reply

  18. John White

    I went to work in the UK in 2012 and as I could not sell my house decided to rent it out. I was paying UK PAYE taxes but was made redundant in September 2014 when I returned to Ireland to live in my home again.
    My rental income was less than my mortgage so will I still have to pay (Irish) tax on the property whilst I was paying UK income tax?

    Many Thanks,
    John

    Reply

    1. Nerilie Watson

      Hi John

      Thanks for your enquiry. Yes – unfortunately, you still have to declare your Irish Rental Income via a tax return and pay any associated tax. There are deductions you can make against your Rental Income, as tax is payable against the profit. If you would like us to look after this for you, please email us at rentalincome@redoak.ie

      Regards
      Nerilie

      Reply

  19. Sonia

    Hi
    I received a form 12 in the post recently. I have been renting a property since 2012 intil aug 2015 and I didn’t know I had declare rent to revenue as I inherited the property when I was 21 from my parents and never paid much attention to it. Will it just be a case of the revenue calculating what tac I owe and I repay that or what would happen? The rent was 1000 a month and then1250 for the last 12 months.
    Thanks.

    Reply

    1. Nerilie Watson

      Hi Sonia
      Thanks for your enquiry.
      In order to declare your rental income to Revenue, you will need to complete a tax return for 2012 – 2014. This involves calculating both your income and your allowable expenses, so you only pay tax on your profit. Also, depending on when you inherited the house and the property’s value, you could also be liable for CAT (Capital Acquisitions Tax), but there is special allowances when it’s passed between parents and their children, so this may not apply.
      If you would like us to look after this for you, please contact us a rentalincome@redoak.ie for a quote.
      Regards
      Nerilie

      Reply

  20. Fleur

    Hi there

    I think I may have sent a TR1 from in error, I am a PAYI worker with a rental property, but my rental income, after the allowable deductions will be less than the 3,174 mentioned, does this mean than I dont need the TR1 and just need to use the Form 12?

    Many thanks in advance!

    Reply

    1. Nerilie Watson

      Hi Fleur
      Thank you for your enquiry.
      Yes – you don’t need to send in the TR1, as you could just complete a Form 12. However, as you have now registered for Income Tax, you will now need to complete a Form 11.
      I recommend that you contact Revenue to see if you can cancel the TR1 as you did it in error.
      Regards
      Nerilie

      Reply

  21. Clare

    Hi I have a property rented out and have never paid tax on it, i have been asked to fill out a form 12 for 2012, 2013, 2014, the rental income was 10.5k for the past 3 years. I see from one other post above there is a cut off at 10k? have i just missed out on this? my rental income is 875 per month and mortgage payment is 900.

    Reply

    1. Nerilie Watson

      Hi Clare
      Thank you for your enquiry.
      The 10K cut-off is for rent-a-room relief, not renting out a property. If you are renting out a property, you need to complete a rental income tax return for each year. Depending on your rental income after allowable deductions, you may need to complete a Form 11, rather than a Form 12.
      I hope that assists.
      Regards
      Nerilie

      Reply

  22. Ian

    hi,

    I heave being rented out my apartment and got a form 12 in the post. Is my net assessable income the figure I get after deducting insurance, maintenance fees, repairs 75% mortgage relief and my capital allowance figures from the full years rent received. If so I’m getting a figure of €600. Do I pay tax on this figure?

    Reply

  23. John

    I have received a request to fill Form12 for tax year 2014. Yesterday when I logged onto ROS I found out that I was also asked to submit Form12 for tax year 2013 and this is still pending – this was a surprise to me as I don’t remember having received any request to submit that form a year ago. Should I go ahead and fill + submit the form for year 2013 even though the deadline has expired almost a year ago?

    Thanks!

    Reply

    1. Nerilie Watson

      Hi John
      Thanks for your message. Sometimes Revenue just do spot checks and issue a Form 12 to make sure you were declaring all your income. If there is a request for 2013, then you’ll need to complete that also.
      Regards
      Nerilie

      Reply

  24. Amy

    Hi
    I’ve been requested to fill out a form 12 by the revenue out of the blue.
    I have a rental property that was rented out for a portion of last year.

    I don’t make a profit on the property after paying the mortgage, management fees and upkeep – can you send me on the info i see you have sent to others in my situation.

    Thank you

    Reply

  25. Anne

    Hi, I received a form 12 in the post recently. I have been renting a property since April 2014 and I didn’t know I had declare rent to revenue. They sent me a reminder the other day via post again to complete. After reading all your posts do I have to declare rental Income on Form 12 or complete a form 11, The rent is 975 per month. Any information would be great..

    Thanks,

    Reply

    1. Nerilie Watson

      Hi Anne
      Thanks for your message. Whether to complete a Form 11 or Form 12 depends on how much profit you make after you deduct any allowable expenses from your Rental Income. If your profit is over €3,174, you need to complete a Form 11.
      I hope that helps.
      Regards
      Nerilie

      Reply

  26. Karud

    I wish to declare additional income going back more than four years. ( It is a relatively small amount). How can I do that?
    Thank-you

    Reply

    1. Post Author Administrator

      Hi and happy new year!
      Can you give us a call on 05991 73300, our Tax Returns Manager Sarah is the best to talk you through what your requirements are.
      John

      Reply

  27. Emy

    My friend and I both work full time but also make crafts in our spare time. We tested the water with some Christmas Craft Fairs to see how things went and we were very happy with the response. We know our extra income won’t exceed €3,000 but we still want to make sure that we do things right and declare any additional income. Could you please let me know if we need to notify the Revenue that we are going to be selling our crafts? I understand that we don’t submit our Form 12 until 2017 for this year so do we just keep a record of our sales and our costings for every month?

    Reply

    1. Post Author Administrator

      Hi Emy, once you start trading, you need to register your business straight away!
      You should contact a local accountant for advice on this

      Reply

  28. BrendaK

    Hello,

    I was let go from a job a little while ago. I applied for jobseekers benefit and am currently waiting for it to be processed. However, I’ve been offered some casual freelance work, and am not sure how this will affect my jobseekers application. Can I still look for PAYE work and receive my jobseekers allowance’, while earning some freelance money? It definitely won’t exceed 3000! Could you advise of the best thing to do? I don’t want to register as self-employed because it’s a very small amount of work, but I know I have to declare the earnings somehow!

    Thanks for your help!

    Reply

    1. Post Author Administrator

      Hi Brenda,
      Any amount of extra earned income does make you self employed by definition – sorry! Less than 3000 affects the type of return required, but not the requirement to inform revenue that you have the extra income source.
      You would have to declare it as well as part of your jobseekers application, not quite sure what the consequence here would be – welfare guidance on this is not so clearcut.

      Reply

  29. The Great Cornholio

    Hi There,

    I have a house that I rent, it is our only house. We are currently renting a house in a different location. We have been asked to complete a form 12 for 2015, We have not declared income for the property as we looked at what tax was due and it is -€650 for that year after expences and other allowances are taken into account. Should we declare this on the form 12? The rental income before management, expenses, allowances and management is 7500 Per Year.

    Thanks

    Reply

    1. Post Author Administrator

      Hi,
      unfortunately you will have to declare your income on it – regardless of whether you make a profit or not on the property.
      If you are making a loss on it, this will allow you to carry forward your losses to future years. But Revenue will expect to see a return.
      If you would like to know more, Breda or Dalia on 05991 73300 are best!

      Reply

  30. Donna

    Hi,
    My husband is in a full time PAYE job and once a year he does some paid work for his friend. He sends an invoice to this guy for payment. The amount never goes over €1000. How does he go about declaring this amount? Thanks

    Reply

    1. Post Author Administrator

      Hi Donna,

      Thanks for getting in touch. He would need to inform Revenue of the income through his eForm 12 for the years in question. This can be accessed through his ‘myAccount’ section on the Revenue website. Once logged in he can access the eForm 12 for each year and complete for whatever years he had the additional income.

      You can have a look at our recent blog post on the eForm 12 here https://www.redoak.ie/eform-12 for some more information.

      All the best,
      Ray

      Reply

  31. Ciaran

    Hi,
    I work for a company in the UK and pay PAYE tax on it. My wife gets a 20k decided from her dad’s company. We filled out form 12 with my income details and my wife’s income from her decided which by the way the tax has already been paid on it is just usc left to pay on it. Just got a tax bills of 20k in the post. Do u think I filled out the form incorrectly?

    Reply

    1. Ray Byrne

      Hi Ciaran,

      Thanks for getting in touch. If you have already submitted a Form 12 it would be best to follow up with Revenue directly in relation to their reply. Without knowing the specifics it’s hard to know why they have sent a bill for that amount. They should be able to advise why it is arising.

      All the best,
      Ray

      Reply

  32. Meike Harms

    Hi
    My Partner put in for Medical Expensive , but did not get anything back when he checked the Paye anytime it said please contact the Revenue.
    When he had a look through is Account it said P12 Outstanding since 2013 but we did not know, that he had to fill such a form out as we did not get on in the Post or got an e-mail.
    He does not have any extra Income only his wages, so why does he has to fill out this form backdating from 2013

    Reply

    1. Ray Byrne

      Hi Meike,

      Thanks for getting in touch. He may have just been selected randomly to complete one if he does not have any other income other than PAYE income. If he contacts Revenue directly they would be able to advise if that is the case.

      All the best,
      Ray

      Reply

  33. Jen

    Hi.
    I earn money on PAYE basis but I also earn cash in hand from another job. Should I fill out a Form 12 and If so what category would it fall under in the non-PAYE Income section?
    Thank you!

    Reply

    1. Ray Byrne

      Hi Jen,

      Thanks for getting in touch. Yes if you have income outside of your PAYE income you would need to declare this to Revenue through the eForm 12. The category would depend on the type of additional income, Revenue would be able to advise based on that.

      All the best,
      Ray

      Reply

  34. Alan Kenny

    Hi,

    On my PAYE online account I have 4 Form 12’s that say outstanding for the years 2013,2014,2015 and 2016 but I was unemployed for those 4 years, apart from doing a placement as part of my college course during the summer of 2014. I received Jobseekers Allowance for the months I was not in college and during the College months I received the Back to Education allowance. I was never sent an email or letter to fill it out so wonder why they are there. Do I have to fill it out even though I was unemployed? If I do have to fill it out should I enter Jobseekers allowance in as Non-PAYE income section? I am working this year so will I have to fill it out for 2017?

    Kind regards

    Reply

    1. Ray Byrne

      Hi Alan,

      Thanks for getting in touch. Generally you should only have to complete a Form12 if Revenue specifically ask you to or if you have additional taxable income. They show as outstanding just because nothing has been submitted yet but you only need to submit one if asked or if you have additional income that you need to declare to Revenue that they don’t already know about. Jobseekers allowance isn’t a taxable source of income so you don’t need to declare that.

      All the best,
      Ray

      Reply

  35. Sally

    Hi I just logged onto my revenue account and note that form 12’s are showing as outstanding for the years 2013 – 2016. I haven’t received any requests to complete these by post or email and i have no further income to declare outside of PAYE. Do I need to take any action? slightly panicked when I logged in and saw 4 years outstanding! Thanks for your help.

    Reply

    1. Ray Byrne

      Hi Sally,

      Thanks for getting in touch. Generally you should only have to complete a Form12 if Revenue specifically ask you to or if you have additional taxable income to declare. They show as outstanding just because nothing has been submitted yet but you only need to submit one if asked or if you have additional income that you need to declare to Revenue that they don’t already know about.

      All the best,
      Ray

      Reply

  36. Amjad

    Hi, Thank you for the valuable advice. I would like to check with you. I am letting a room in my apartment. Do I have to provide the tenant’s contact details for revenue or just provide the letting income which is certainly below the threshold in form 12 at the end of the year? Will Revenue ask for receipts or bank statements? I appreciate your kind reply and advice.

    Reply

    1. Ray Byrne

      Hi Amjad,

      Thanks for getting in touch. You only need to declare the income, you don’t need to provide any details of the person you are renting the room to. If you are renting out under the rent a room scheme then they shouldn’t need any receipts or bank statements.

      All the best,
      Ray

      Reply

  37. Yvonne

    Hi there,
    I was having a look on MyAccount on the Revenue site, and noticed it says I have ‘Form 12 outstanding’. Is this a request to fill one out? I have a person renting a room in the house in which I reside since September last, but thought this was exempt from income tax? Thanks in advance for advice.

    Reply

    1. Ray Byrne

      Hi Yvonne,

      Thanks for getting in touch. It just shows as outstanding if one has not been submitted already, if Revenue requested you to complete one they would normally notify you separately. If you are renting out a room under the rent a room scheme then any income for last year up to €12,000 is tax exempt but you still need to declare the income to Revenue through the form 12.

      All the best,
      Ray

      Reply

  38. Peter

    Hi there!

    I want to declare €4,270 of a forest grant to revenue. I understand that it is tax free but I need to pay USC on it. I am a PAYE customer, not a farmer. I rang revenue and they told me to fill in form 12. However, your website above claims that form 12 is for a max of €3,174. I don’t know what to do now! Any advice?

    Thank you!

    Reply

    1. Ray Byrne

      Hi Peter,

      Thanks for getting in touch. This post relates to previous years where the income threshold to complete a Form 12 was €3,174. If you need to declare the income for 2016 then the threshold was increased to €5,000 so you can complete the Form 12 as requested by Revenue.

      All the best,
      Ray

      Reply

  39. Padraig Moore

    Hi, I am writing with regard to the income limit calculation for Form 12. Is the income limit that decides which form 12 or form 11 the final figure resulting from when you take your Capital Allowances for the year from your Net Rental Income? And then is thus the figure you put in ‘Capital Allowances to carry forward or offset’ entry?
    Thanks in advance for your assistance
    Regards Padraig

    Reply

    1. Ray Byrne

      Hi Padraig,

      Thanks for getting in touch. You can complete a Form 12 Return if you have a PAYE source of Income and your Net assessable non PAYE income in a year is less than €5,000 once your gross non PAYE income before expenses does not exceed €30,000 in the tax year 2016. Capital allowances not used in the current tax year can be carried forward for use in future years.

      All the best,
      Ray

      Reply

  40. John O Shea

    I am a paye worker. I also earn some money as a part time musician. What expenses can I claim against the music income?

    Reply

    1. Ray Byrne

      Hi John,

      Thanks for getting in touch. You would need to check that with Revenue, we just do returns of PAYE income only or PAYE income with Rental income. Revenue would be able to confirm what expenses if any you can claim for if you have additional self employed income as well as your PAYE income.

      All the best,
      Ray

      Reply

  41. Marie

    Hi there,
    very interesting page. I’m just wondering what is the process after you submit a Form 12? Do Revenue usually just send you a bill for what you owe, or do they get in touch asking for proof of income or bank statements etc to support the declaration on Form 12?
    Many thanks!

    Reply

    1. Ray Byrne

      Hi Marie,

      Thanks for getting in touch. Once the Form 12 has been submitted Revenue should issue out a P21 balancing statement for the year in question. If you don’t receive one then just give Revenue a call and they should be able to advise.

      All the best,
      Ray

      Reply

  42. Dan

    Hey,

    So I’ve probably a bit of a complex issue,

    I moved to Australia like many did in the early part of 2014 and worked one month of the year before moving to Australia. During this time, I rented my home out and only found out recently that a FORM 12 request had been sent to my address for 2014 & 2015 which are now outstanding. To cut to the chase I moved back during the middle of last year and was looking into completing my tax for this year as I only worked the end of the year.

    Basically I’m looking for a bit of guidance on what would be the liabilities to me as a non resident towards income received for tax purposes on this.

    Thanks

    Reply

    1. Ray Byrne

      Hi Daniel,

      Thanks for getting in touch. I will get one of my colleagues who deals with rental income to go through your situation in more detail with you to let you know what would be required and if we can help.

      All the best,
      Ray

      Reply

  43. jennifer

    Hi, im a paye worker and this tends to be my main income. I do occasional acting work that rarely goes above €3000 payment. Actors are not generally considered artists so how will this be treated? Also, I usually get paid through an agent who I pay Vat to, does this affect things? Will I need the acting job reg number for form 12?

    Reply

    1. Ray Byrne

      Hi Jennifer,

      Thanks for getting in touch. Where you have additional income to your PAYE income this can be declared through the eForm12. In your case you may need to use an accountant to submit the form 12 on your behalf if you are unsure of what needs to be completed or Revenue will be able advise what additional information is needed due to the fact you are paid through an agency.

      All the best,
      Ray

      Reply

  44. Winston Jacobs

    Hello, I moved to Ireland in 2016 and have a rental property outside Ireland. In 2017 (for 2016) my accountant filed a return (form 11) for me declaring the income remitted to Ireland (I am non domicile). In 2018 I advised Revenue that I was no longer remitting the rental income to Ireland and they ceased my self-assessment (form 11) requirement and said I would need to file form 12. Form 12 doesn’t allow me to state how much was remitted (zero) so if I state the foreign rental income amount it will calculate a liability based on that which is incorrect. Can you advise what I should do? I assume there’s no point filing a form 12 with zero values under the foreign rent section (as no funds remitted). Thank you.

    Reply

    1. Ray Byrne

      Hi Winston,

      Thanks for getting in touch. You are only taxed on the foreign income or gains that you remit into Ireland so if you no longer remitting the rental income to Ireland then nothing should need to be declared on the form 12. Given your situation it would be best to contact Revenue directly and they would be able to advise better what information they would require on the form 12.

      All the best,
      Ray

      Reply

  45. Dina

    Hi, do you offer services where you fill and submit the form on behalf of someone? And if so, how much does it cost? Thanks

    Reply

    1. Ray Byrne

      Hi Dina,

      Thanks for getting in touch. Yes we do complete forms on behalf of our clients, however it can also depend on what form needs to be completed. If you can email us on refunds@redoak.ie and tell us what form you have to complete we can advise better then.

      All the best,
      Ray

      Reply

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