The deadline for filing an annual income tax return through the Revenue Online Service (ROS) is approaching fast. Individuals who:
- submit their ROS Form 11 income tax return for 2024,
- pay preliminary tax for 2025, and
- settle the balance of tax due for 2024
online must do so by Wednesday, 19 November 2025. The following practical tips are to help individuals navigate the filing process in the lead up to the deadline.
Ensure ROS Access with Your Digital Certificate
Check that you can access ROS using your ROS Digital Certificate (ROS Cert). A ROS Cert has an expiry date. If your certificate has expired, you will be prompted to renew it when logging in to ROS.
The certificate is stored on the device to which you originally downloaded it. If you have changed device or forgotten your password, you can quickly apply for a new certificate using the Reset ROS login option.
Use the Return Preparation Facility (RPF) Offline
The ROS Offline Application is no longer available for preparing the Form 11 for 2024. Instead, filers can use the Return Preparation Facility (RPF) to access an offline version of Form 11. Go to the RPF.
Tip: The form will ‘timeout’ if inactive for 30 minutes. Any unsaved work will be lost, so save your progress regularly.
NB: If you prepare your tax return using the RPF, you must use ROS Online to Sign and Submit the return to transmit it to Revenue.
Check Your Bank Account Details
Check that the bank account details stored on your ROS record for tax payments and refunds are correct and up-to-date. This is particularly important if you have changed your banking provider since your last tax return was filed.
Satisfy Your Local Property Tax (LPT) Obligations
If you own a residential property, ensure that any outstanding Local Property Tax (LPT) compliance issues are resolved before filing your Form 11. Any unresolved LPT matters will result in an automatic surcharge when you submit your income tax return. You can use ROS to verify your LPT status and address any overdue returns or payments.
Deadline for filing is 17:30, 12 November.
Understand the Taxation of Income from Social Media
If you earn income from social media platforms, familiarise yourself with Revenue’s Manual on the Taxation of Income from Social Media and Promotional Activities. Failing to file a Form 11 when required can result in significant penalties and interest.
Review Revenue’s Pay & File Tips
Revenue provides a guide titled ROS Pay and File – Useful Tips which offers an overview of completing the Form 11 tax return and instructional videos.
Be Aware of Revenue Helpdesks and Extended Opening Hours
During the 2025 peak Income Tax Pay and File period, the ROS Technical Helpdesk, Collector General’s Division (including ROS Payment Support) and the Income Tax support line will offer extended opening hours. Find the details and the opening time of the phone lines.
Engage a Chartered Tax Adviser Now if You Need Assistance
Given the complexity of tax matters and the potential cost of errors, consider engaging a qualified tax practitioner to assist with your tax affairs.
Appoint a Tax Agent
The online procedure for appointing a tax agent is called ‘e-linking’. If you are registered for ROS or myAccount, you will need to approve the agent-link online before your agent can prepare and file your return.
Activation of the agent-link may take two to three days, so act promptly if you wish to appoint a tax agent. Find taxpayer information about the e-linking process.
Institute Resources
The 3rd edition of our essential guide for CTAs and other professionals navigating personal tax compliance is fully updated. The Practical Income Tax – The Professional’s Guide, Finance Act 2024 includes over 600 pages of technical commentary in an easy-to-understand format, over 300 worked examples and over 140 “Practical Points to Note”. Available as an eBook and on TaxFind.
Watch back our 2-hour Prepare for Income Tax Pay & File 2025 webinar to understand key filing considerations, tips and traps, an overview of Form 11 and more.
