Contact Us
Business owner happy about their Form 11 Tax Return

Questions and Answers

What's New in the 2025 Form 11 Tax Return?

A number of changes have been introduced to this year's tax return form, so it is important to review it carefully before filing.

Last updated 2 Sep 2026 | First published 15 Sep 2026

By Gearoid Condon, FCA 1 min read

Tax Returns

Revenue has introduced several important updates to the 2025 Form 11, reflecting new reliefs, expanded reporting requirements, and additional prefilled data. These changes affect self‑employed individuals, landlords, company directors, and anyone filing a tax return under self‑assessment. ROS deadline for your 2025 tax return is 18 November 2026 where both filing, and payment are completed via ROS. Below are 3 of the big changes to watch out for in the 2025 Form 11:

1. More Prefilled Information

Revenue continues to expand the amount of third-party data automatically prefilled into Form 11. This includes additional income, pension and relief information sourced from employers, financial institutions and other reporting bodies.
 
You should still review all prefilled entries carefully, as they may not be complete.
 
 

2. PRSA Employer Contributions

Where employer PRSA contributions exceed the allowable limit, the excess must now be included in the “gross amount of taxable income” in the PAYE/BIK/Pensions panel. Employer contributions to Personal Retirement Savings Accounts (PRSAs) are capped at 100% of the employee’s salary.
 
This is particularly relevant for company directors and owner‑managed businesses.
 
 

3. Capital Gains Tax (CGT) Section Expanded 

 
The CGT panel now includes:
 
  • New fields for deferring CGT payments
  • Additional fields for CGT relief claims
  • Reporting of previously deferred CGT now falling due
  • New CGT self‑assessment fields for deferred tax movements

 

Other changes to the form include updates to certain tax credit and tax relief sections, so it is important to take care when completing your tax return to ensure that no newly required information is missed.
 
It is nice to see that ROS has improved the Return Preparation Facility (RPF) with
 
  • Better auto‑calculation
  • Save reminders
  • Timeout warnings
  • Updated help panels
 
 
With these updates introduced to the Form 11 and given the level of detail now required, it may be worth asking an accountant to file your return on your behalf. TaxAssist Accountants are available to help you complete your tax return. We are working with many self-employed individuals and business owners around the country who need to file before the deadline. Contact us today to book an initial consultation about your 2025 tax return. 
 

Need help with your tax return?

Contact TaxAssist Accountants for a free, no-obligation consultation to get a fixed fee quote

1800 98 76 09

Or contact us
 
 

Last updated 2 Sep 2026 | First published 15 Sep 2026

This article is intended to inform rather than advise and is based on legislation and practice at the time. Taxpayer’s circumstances do vary and if you feel that the information provided is beneficial it is important that you contact us before implementation. If you take, or do not take action as a result of reading this article, before receiving our written endorsement, we will accept no responsibility for any financial loss incurred.

Gearoid Condon, FCA

Gearoid is a highly experienced Chartered Accountant with 25 years of expertise in business consultancy, specialising in supporting SME business owners. Gearoid has worked with start-ups and with established businesses to improve the way they run, with particular focus on growth, efficiency, and structuring operations. Through his experience Gearoid has a strong understanding of the tax system and business regulations in Ireland.

More by this author

Related articles

Get organised this summer and file your tax return early
Get organised this summer and file your tax return early

3 months ago

Everything you need to know about filing a tax return in Ireland
Everything you need to know about filing a tax return in Ireland

3 months ago

Can I fix an error on my Tax Return?
Can I fix an error on my Tax Return?

5 months ago

Trustpilot

Choose the right accounting firm for you

Running your own business can be challenging so why not let TaxAssist Accountants manage your tax, accounting, bookkeeping and payroll needs? If you are not receiving the service you deserve from your accountant, then perhaps it’s time to make the switch?

Local business focus icon

Local business focus

We specialise in supporting independent businesses and work with 6,246 clients. Each TaxAssist Accountant runs their own business, and are passionate about supporting you.

Come and meet us icon

Come and meet us

We enjoy talking to business owners and self-employed professionals who are looking to get the most out of their accountant. You can visit us at any of our 24 locations, meet with us online through video call software, or talk to us by telephone.

Switching is simple icon

Switching is simple

Changing accountants is easier than you might think. There are no tax implications and you can switch at any time in the year and our team will guide you through the process for a smooth transition.

See how TaxAssist Accountants can help you with a free consultation

1800 98 76 09

If you are calling us from outside Ireland please dial +353 1 8540669

Or contact us