Self-Assessment Tax Return
The Form 11 deadline is October 31st.
Miss it by one day and Revenue adds a surcharge to your bill.
The Form 11 is Ireland's annual self-assessment tax return for self-employed people, company directors, landlords and anyone with non-PAYE income. The deadline is October 31st — extended to mid-November if you file and pay online through ROS. Missing it doesn't just mean a late return. It means a percentage of your tax bill added on top, automatically.
File before the deadline — WhatsAppThe exact deadlines
Hard deadline. No extension. Applies to paper submissions only.
Extended deadline for those who both file and pay through ROS. Exact date set by Revenue each year.
Payment on account for the current tax year — also due by October 31st (or mid-November via ROS). Must be at least 90% of current year liability or 100% of prior year.
What happens if you miss the deadline
Revenue applies surcharges automatically — no warning, no grace period.
The surcharge is calculated on the tax that was due — not just the amount unpaid. If your tax bill is €4,000 and you're two weeks late, you owe €200 extra. If you're three months late, you owe €400 extra. On top of that, interest of 0.0219% per day applies to any unpaid tax from the due date.
Who must file a Form 11?
You are required to file if any of the following apply to you:
- You are self-employed — including delivery drivers, cleaners, childminders, tradespeople, hair and beauty professionals
- You are a company director (even if the company made a loss)
- You have rental income from a property in Ireland or abroad
- You have foreign income not taxed in Ireland at source
- You have capital gains (from selling shares, property or other assets)
- Your gross non-PAYE income exceeds €5,000 in a year
- Your total gross income from all sources exceeds €30,000
- You received a notice to file from Revenue
What you need to file
Getting the documents together is the longest part. Once we have these, we file within 24 business hours.
Income records
Bank statements, invoices, platform earnings (Uber Eats, Bolt, etc.), rental receipts, foreign income statements
Expense records
Fuel, insurance, equipment, phone, work clothing, professional subscriptions — anything spent earning your income
PAYE details
P60 or Employment Detail Summary if you also had PAYE employment during the year
Bank interest
Statements showing interest earned on savings accounts in Ireland or abroad
Medical expenses
Receipts for GP visits, prescriptions, consultants, dental, physio — 20% relief applies
Rent paid
Landlord details and rent amount to claim the Rent Tax Credit (up to €1,000 per person per year)
Delivered within 24 business hours of receiving your documents and confirmed payment.
Missed a previous year? Act now — interest compounds daily.
Revenue can issue assessments going back 4 years. If you missed filings for 2022, 2023 or 2024, each year carries its own surcharge and daily interest. The total grows every day you wait. We sort prior year backlog efficiently — and in many cases the refunds and credits identified offset a significant portion of what's owed.
Why clients file through D'Emilia Accounting
- Returns filed within 24 business hours — plenty of time before the deadline even if you contact us late October
- We identify all deductions and credits — most clients pay less than they expected
- Fixed fee confirmed upfront — no hidden charges after the return is filed
- We deal with Revenue directly if any queries arise
- We communicate in Portuguese, Spanish, Italian and English
- Prior year backlogs handled — one engagement, all years sorted
Clear pricing — no surprises
Fixed fees. Always confirmed before we start.
Don't leave it to the last week.
Late October is our busiest period. Contact us now and your return is filed well before the deadline — with time to spare and no surcharge risk.
Start on WhatsApp — it's freeFrequently asked questions
What is the Form 11 deadline in Ireland?
The Form 11 deadline in Ireland is October 31st each year for paper submissions. If you file and pay online through Revenue's ROS (Revenue Online Service), the deadline is typically extended to around November 14th — the exact date is confirmed by Revenue each year. Both deadlines apply to the prior tax year: the 2025 return is due by October/November 2026.
What is the surcharge for filing the Form 11 late?
If you file up to two months after the October 31st deadline, Revenue automatically adds a 5% surcharge to your tax bill, capped at €12,695. If you file more than two months late, the surcharge increases to 10%, capped at €63,485. These surcharges are applied to the total tax due — not just the portion that was unpaid. Daily interest of 0.0219% also applies on any unpaid balance from the due date.
What is Preliminary Tax and when is it due?
Preliminary Tax is a payment on account toward your current year's tax liability, paid in advance. It is due by October 31st each year (or mid-November if paying through ROS). It must be at least 90% of your final tax liability for the current year, or 100% of your liability for the prior year. If you underpay Preliminary Tax, interest applies on the shortfall.
Do I need to file a Form 11 if I also have a PAYE job?
Yes, if your gross non-PAYE income exceeds €5,000 in a year, or if your total income from all sources exceeds €30,000. The Form 11 reconciles all your income — PAYE and non-PAYE — in a single return. Your employer handles your PAYE tax through payroll; the Form 11 calculates any additional liability or refund based on your full income picture.
How far back does Revenue go for missed returns?
Revenue can issue assessments for up to 4 years of missed returns. If they identify that you were required to file but didn't, they can raise an estimated assessment for each year, apply surcharges, and charge daily interest. Voluntarily filing missing years — before Revenue contacts you — results in significantly lower penalties than being caught.
How quickly can you file my Form 11?
Most returns are filed within 24 business hours of receiving your income records and documents. We tell you exactly what we need when you contact us — the process is straightforward and you don't need to understand ROS yourself.