What is a Form 12?

The Form 12 is a tax return to be completed by a person whose main source of income is from a PAYE employment or a pension. Non-proprietary directors (directors who own <15% of the issued share capital of a company) also complete the form.

Why Did You Receive a Form 12?

The Revenue Commissioners have  confirmed people can be chosen at random and these people are obliged to file a Form 12 tax return.

Most PAYE taxpayers assume the requirement to file a tax return doesn’t apply to them but it is very easy to fall into the self-assessment tax system. If you are a PAYE taxpayer who has income from other sources such as:

  • Profits from rents
  • Investment income – dividends
  • Fees paid to you outside of your salary
  • Foreign income or foreign pensions
  • Share options
  • You’ve opened a foreign bank account
  • You’ve acquired a foreign life policy
  • You’ve acquired a material interest in an offshore product or fund
  • You’ve sold an asset – subject to potential capital gains tax
  • You’ve received a substantial inheritance or gift – capital acquisitions tax

then you are obliged to file a Form 12.

There are now 2 versions of the Form 12

A new simplified Form 12 for PAYE taxpayers/pensioners with straightforward tax affairs has been developed. It is called a Form 12S. This 4 page return is available to download from the Revenue website.

The full Form 12 is now available for 2013 and can be accessed here

Oh no, I have to file a tax return!

Don’t worry! We are here to help. Filing a tax return has its merits! Filing a return allows you claim tax relief on a variety of tax credits and allowances e.g. medical expenses, rent paid, tuition fees paid etc. You can submit claims for the last four years and you never know, Revenue may owe you a nice refund. So get in touch now and we can advise you on the next step to take.

What is the Deadline to file and pay the Form 12?

The Deadline to file and pay for the Form 12 2013 is the 31st of October 2014. However if you File and Pay  online through ROS you can avail of the extended deadline to the 13th of November 2014. Did you miss the deadline? Returns filed before 31st December 2014 incur a 5% surcharge but returns filed after this date will incur a 10% surcharge on top of any interest accruing at a rate of 0.0219% per day – or 8% per annum.

The Deadline to file and pay for the Form 12 is the 31st of October 2014. If you File and Pay online through ROS you can avail of the extended deadline to 13th November 2014.


If you do have to complete a Form 12 this does not mean you owe money – in many cases you may be due a refund.

Preliminary Income Tax

If you are required to complete a Form 12, you may also need to make a preliminary tax payment. This is also due to be paid on or before the 31st of October of the year following the relevant tax year.