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Explains who qualifies as a ‘chargeable person’, when full or shortened returns are required, and how PAYE customers should use related forms. Provides coverage and selection guidance across personal details, self-employed income, rental and foreign income, charges and deductions, tax credits, capital gains, and income tax calculation.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":41,"@type":70,"position":76},"https://docshare.wps.com/template/letters/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/guide-to-completing-2025-pay-file-self-assessment-returns/348803/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/guide-to-completing-2025-pay-file-self-assessment-returns/348803.png","ImageObject",442,249,{"name":88,"@type":89},"Jake","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-14","2026-09-22",true,{"@type":98,"interactionType":99,"userInteractionCount":8},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Who is the guide for, and what is a ‘chargeable person’ for self-assessment?","Question",{"text":108,"@type":109},"The guide helps individuals taxed under the self-assessment system to complete Form 11 and Self-Assessment for 2025. A ‘chargeable person’ is generally someone chargeable to tax on their own account or another person’s account for a chargeable period.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"When should you complete Form 11 versus the shorter Form 11S?",{"text":113,"@type":109},"For 2025, a chargeable person is required to complete the full Form 11 unless all relevant information is contained in the shorter version, Form 11S. Form 11S is an extract from the main personal tax return form.",{"name":115,"@type":106,"acceptedAnswer":116},"What should a PAYE customer do when completing tax returns using this guide?",{"text":117,"@type":109},"PAYE customers completing Form 12 or Form 12S can use this guide to locate useful information. 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It should not be assumed that the guidance is comprehensive or that it provides a definitive answer in every case.  \nGuide to Completing 2025 Tax Returns Page 2  \nContents  \nPage  \nPART ONE  \nWho is this guide for? 4  \nAbout this guide 5  \nExpression of Doubt 6  \nAccessibility 7  \nRevenue contact details 7  \nRevenue Online Services (ROS) 7  \nMandatory e-filing 9  \nGeneral guidance on completing a tax return 9  \nIntroduction to self-assessment 10  \nPART TWO  \nPanel Content  \nA Personal Details 13  \nB Self-Employed Income 17  \nC Irish Rental Income 25  \nD PAYE / BIK / Pensions (1) 29  \nE PAYE / BIK / Pensions (2) 31  \nF Foreign Income 34  \nG Irish Other Income 39  \nH Exempt Income 41  \nI Charges and Deductions 43  \nJ Personal Tax Credits 48  \nK Restriction of Reliefs 58  \nL Capital Gains 58  \nM Chargeable Assets 60  \nN Capital Acquisitions 60  \nO Property Based Incentives 60  \nP Self-Assessment made under Chapter 4 of Part 41A 62  \nPART THREE  \nIncome Tax Calculation Guide 2025 63  \nIndex 69  \nGuide to Completing 2025 Tax Returns Page 3  \nPART ONE  \nWho is this guide for?  \nThe main purpose of this Guide is to assist individuals who are taxed under the selfassessment system (being a ‘chargeable person’) to complete a Form 11 Tax Return and SelfAssessment for the year 2025.  \nA ‘chargeable person’ for self-assessment purposes is a person who is chargeable to tax on that person’s own account or on another person’s account in respect of a chargeable period. An individual who realises an income tax gain in 2025 as a result of the exercise, assignment or release of a share option under Sec. 128 TCA 1997 is not a chargeable person.  \nCapital gains on the disposal of shares acquired from a share option are taxed under selfassessment. For 2025, a ‘chargeable person’ is required to complete the full Form 11 (either in paper format or via ROS (see page 7 of this guide), unless all the information relevant to them is contained in the shorter version Form 11S.  \nForm 11S is the shorter version of the Form 11 Income Tax Return for self-assessed individuals. It is an extract of the main personal Tax Return form (Form 11) . If, however after reading the helpsheet that accompanied your Form 11S you find you are obliged to complete a Form 11, you can download it [from www.revenue.ie](from www.revenue.ie).  \nPAYE customers completing Form 12 or Form 12S will find information in this Guide useful and should consult the Index to locate relevant topics.  \nIt is important to confirm if you are a chargeable person and filing a Form 11 or are filing on behalf of a chargeable person. At least one of the following must be applicable, in respect of either ‘Self’,‘Spouse’ or 'Civil Partner', before you or your agent can complete the return.  \n\n| Does one of these options apply to you | Additional information |\n| --- | --- |\n| Trading income (no PAYE income) | Income from a business, trade, profession, or vocation.\u003Cbr>PAYE income is from an employment or occupational pension where your employer or pension provider deducts Income Tax (IT), Pay Related Social Insurance (PRSI) and Universal Social Charge (USC), as applicable. |\n| PAYE Income, and other non-PAYE income greater than €5,000 (net) | PAYE income is from an employment where your employer deducts Income Tax (IT), Pay Related Social Insurance (PRSI) and Universal Social Charge (USC) .\u003Cbr>Non-PAYE income greater than €5,000 from all sources after deducting capital allowances, expenses and losses carried forward. |\n| PAYE Income, and other non-PAYE income greater than €30,000 (gross) | PAYE income is from an employment where your employer deducts Income Tax (IT), Pay Related Social Insurance (PRSI) and Universal Social Charge (USC) .\u003Cbr>Gross non-PAYE income greater than €30,000 from all sources is the t","cbCaifCoJSz0m3rh","https://ap.wps.com/l/cbCaifCoJSz0m3rh","pdf",1605734,76,"English","# Who is this guide for?\n## About this guide\n## Expression of Doubt\n## Accessibility\n## Revenue contact details\n## Revenue Online Services (ROS)\n## Mandatory e-filing\n## General guidance on completing a tax return\n## Introduction to self-assessment\n# Panel Content\n## A Personal Details\n## B Self-Employed Income\n## C Irish Rental Income\n## D PAYE / BIK / Pensions (1)\n## E PAYE / BIK / Pensions (2)\n## F Foreign Income\n## G Irish Other Income\n## H Exempt Income\n## I Charges and Deductions\n## J Personal Tax Credits\n## K Restriction of Reliefs\n## L Capital Gains\n## M Chargeable Assets\n## N Capital Acquisitions\n## O Property Based Incentives\n## P Self-Assessment made under Chapter 4 of Part 41A","[{\"question\":\"Who is the guide for, and what is a ‘chargeable person’ for self-assessment?\",\"answer\":\"The guide helps individuals taxed under the self-assessment system to complete Form 11 and Self-Assessment for 2025. A ‘chargeable person’ is generally someone chargeable to tax on their own account or another person’s account for a chargeable period.\"},{\"question\":\"When should you complete Form 11 versus the shorter Form 11S?\",\"answer\":\"For 2025, a chargeable person is required to complete the full Form 11 unless all relevant information is contained in the shorter version, Form 11S. Form 11S is an extract from the main personal tax return form.\"},{\"question\":\"What should a PAYE customer do when completing tax returns using this guide?\",\"answer\":\"PAYE customers completing Form 12 or Form 12S can use this guide to locate useful information. The guide also directs readers to the index to find relevant topics.\"}]","Guide to Completing 2025 Pay & File Self-Assessment Returns | PDF",1790078894,27]