Cathal Crowe (Clare, Fianna Fail)
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263. To ask the Minister for Finance if he will consider requesting the Revenue Commissioners to streamline and simplify the online filing of form 11s to include a method to automatically calculate the preliminary tax due to the person, along with an option to either accept this or enter a different amount if they wish (details supplied); and if he will make a statement on the matter. [53510/22]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that on average 96% of self-assessed taxpayers complete the Form 11 return online to meet their annual filing and payment obligations each year which is reflective of the continuous efforts undertaken by Revenue to make the process as streamlined and simplified as possible. While a high percentage of Forms 11 are filed annually by tax agents, there is a significant number of taxpayers who use the online Form 11 to complete their own return without recourse to a tax agent. For the 2020 tax year, nearly 80,000 taxpayers self-filed their Form 11 return online.

One of the main advantages of completing the Form 11 return online is that a significant amount of the form is pre-populated by Revenue with information from a range of sources. For example, pensions from which PAYE has been deducted or additional income from the Departments of Social Protection or Department of Agriculture, Food and Marine.

Furthermore, if a taxpayer has filed a return for the previous tax year, that information is also included. The pre-population of information in the online return is provided to assist taxpayers in easily identifying the relevant parts of the form for completion based on the previous year, particularly if their circumstances and sources of income remain unchanged.

While the online Form 11 provides an indicative calculation of the tax, USC and PRSI due based on the information entered by the taxpayer which can be used to complete the ‘Self-Assessment’ panel of the Form 11 to meet his or her legal requirement to self-assess, it cannot calculate figures for preliminary tax as a taxpayer’s circumstances can change from year to year.

Revenue provides significant support to taxpayers when completing their Form 11 each year including a range of guidance material on the Revenue website, an annual Guide to Completing the Form 11, and a specific Tax and Duty Manual highlighting any changes each year, in addition to guidance within the online form itself. Revenue also frequently asks self-assessed taxpayers to review their circumstances and consider if they should continue to be self-assessed. This is particularly relevant for those taxpayers who were self-employed and trading but are in receipt of pension income only since the previous tax year. It is possible that those taxpayers no longer need to file a Form 11 and could instead file the shorter income tax return for PAYE (or pension only) taxpayers.