Updated ROS Form 11 for 2017 – new mandatory fields

---

The 2017 ROS Form 11 has been available since 1 January 2018, in both the online and offline ROS facilities. The Revenue recently announced that with effect from Mid-June 2018 an updated version of the 2017 ROS Form 11 will be available in ROS.

The updated return now requires additional details, where these additional details are not completed it will not be possible to file the Form 11 on ROS.

In particular, there are several new requirements in relation to the taxpayer’s spouse or civil partner. These additional details are mandatory where the basis of assessment is ‘Joint Assessment’ i.e. where you are chargeable to tax on your combined total income. The additional mandatory details are as follows –

• PPSN
• Surname
• First Name
• Date of Birth
• Gender
• Date of Marriage

Some of the above may pre-populate from the previous year’s return but specific attention should be drawn to the PPSN. When a Form 11 is submitted to Revenue and the couple are ‘jointly assessed’, the spouse PPSN submitted is checked against Revenue registration records and the DEASP (Department of Employment Affairs and Social Protection) records to make sure it exists. If the Spouse PPSN is not found in either source records, the return cannot be filed, and the following error message is returned - “The PPSN for spouse is an invalid number, please get your spouse to contact the Department of Social Protection to ascertain the correct number”.

To allow OSK sufficient time to prepare your Form 11 return for 2017 and highlight to you any additional information required in advance of the 31st October 2018 deadline, we recommend sending your information to us for processing at your earliest convenience.

Contact Róisín Mc Daid in OSK Tax on 01 439 4200 in relation to the above, or any queries you may have in relation to filing your Form 11 for 2017.

Share this Post