Which Form should you file with Revenue?
** Note, non-paye income includes dividens, crypto stake rewards, income from side business and gains that you would pay RTSO1 on.Form 11
- If you've earned more than €5k in non-paye income.
- If you are a member of a "Unapproved Employee Share Purchase Programme (ESPP)" (Your company doens't settle the tax owed at source, and you settle RTSO1 yourself).
- You have Exercised / Assignd / Released a Share Option.
- Note: Form 11 includes everything from Form 12 and CG1.
- To sign up, you need to register with ROS, which you can do via your Revenue "myAccount", by clicking on "sign up for ros" near the bottom. You will choose "individual", and tax type should be "CGT". This may take some time, so do it before the deadline!
Form 12
- If you've earned less than €5k in non-paye income.
- Note that if you e-file this, there is no CG1 section included, and if needed, you will need to file that seperately. The paper version does include CG1 though.
CG1
- You are just filing Capital Gains/Losses.
- If you've earned less than €5k in non-paye income.