Every October, you\u2019ll be hunting for a March invoice and a ROS certificate you can\u2019t quite remember setting up. If that sounds familiar, you\u2019re not alone. Nobody loves hunting for paperwork, but leaving it late makes it expensive. Your 2025 Form 11 is due on Saturday 31 October 2026. Revenue adds a surcharge of 5% of your tax bill if you file within two months of the deadline and 10% after that (capped at \u20ac12,695 and \u20ac63,485, respectively), plus interest on anything unpaid.
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According to Revenue\u2019s guide to self-assessment<\/a>, you must be registered for self-assessment and so file a Form 11 if either of these is true:<\/p>\n\n\n\n A proprietary director must file whatever the amount. Broadly, that means a director who controls more than 15% of the company. Sole traders, landlords and freelancers almost always cross one of the two limits.<\/p>\n\n\n\n If your non-PAYE income is below both limits, you declare it on Form 12 in myAccount instead, and Revenue adjusts your tax credits to collect the tax. Our Form 11 vs Form 12 guide<\/a> covers the borderline cases. For the full Pay and File process, see our self-assessment tax return guide.<\/a><\/p>\n\n\n\n If you have never filed a self-assessment tax return, you need to register first. The FAQs below explain how. Check the thresholds below to see whether you need to file a tax return in Ireland at all. <\/p>\n\n\n\n Start with this table to see which groups apply to you. The details follow.<\/p>\n\n\n\n\n
The Document Checklist (By Category)<\/strong><\/h2>\n\n\n\n