IT | Form 11 Income Tax Return for Sole Traders and Company Directors

Chern & Co prepares and files your Form 11 tax return with Revenue on ROS for sole traders, self-employed people and proprietary company directors in Ireland. We calculate your trading income, expenses, tax credits and preliminary tax, send the completed return to you for approval, then file it before the deadline so you avoid surcharges and interest.

Who needs to file a Form 11 tax return

  • Sole traders and self-employed people
  • Proprietary directors: directors who own or control more than 15% of the company’s ordinary share capital
  • PAYE employees with other non-PAYE income above Revenue’s limits (more than EUR 5,000 net or EUR 30,000 gross from all sources), for example rental or foreign income
  • Anyone Revenue treats as a chargeable person for self-assessment

What our Form 11 service covers

  • Checking whether you need to file and which income goes on the return
  • Preparing the Form 11: trading income, director’s salary and benefits, dividends, rental and foreign income
  • Claiming the expenses, capital allowances, reliefs and tax credits you are entitled to
  • Calculating the balance of tax for the year and your preliminary tax for the next year
  • Filing the return on ROS and giving you the payment amounts and dates
  • Registering you for Income Tax first, if you are not registered yet
  • Dealing with Revenue queries on the return we filed

You see the completed return before it is filed and approve it first.

What you provide

  • Your PPS number and ROS access, or authority for Chern & Co to act as your tax agent
  • Income records: sales and business bank statements for sole traders, salary and dividend details for directors, rental and other income
  • Receipts and invoices for business expenses and asset purchases
  • Details of pension contributions, medical expenses and other reliefs you want to claim
  • Proof of ID and address, as required by Anti-Money Laundering (AML) rules

Form 11 deadlines for 2026

  • 31 October 2026: file the 2025 Form 11, pay the balance of 2025 tax and pay 2026 preliminary tax
  • 18 November 2026: extended deadline when you both pay and file on ROS

Late filing brings a surcharge of 5% of the tax due (up to EUR 12,695) if the return is less than two months late, and 10% (up to EUR 63,485) after that, plus interest on late payment. We plan your return so it is filed on time.

How it works

  1. You contact us, we agree the scope and send an invoice and a service contract.
  2. We send you a checklist of the records we need.
  3. We prepare the return and the tax calculation and send them to you for approval.
  4. We file the Form 11 on ROS and send you the confirmation and the amounts to pay.
  5. We answer any Revenue questions on the return.

Who this service is for

Sole traders, freelancers and contractors, directors of Irish limited companies who own more than 15% of the shares, and people with rental or other non-PAYE income who need a Form 11 filed correctly and on time.

Frequently asked questions

What is a Form 11?

Form 11 is the Revenue income tax return for self-assessed taxpayers, called chargeable persons. Sole traders, proprietary directors and people with significant non-PAYE income file it on ROS each year.

When is the Form 11 deadline?

The 2025 Form 11 is due by 31 October 2026. If you both pay and file on ROS, the deadline is extended to 18 November 2026.

Do company directors need to file a Form 11?

Proprietary directors, who own or control more than 15% of the company’s ordinary share capital, must file a Form 11 even if all their income is taxed through payroll.

What is preliminary tax?

Preliminary tax is an advance payment of income tax for the current year, paid with your Form 11 by the same deadline. We calculate it so you pay the right amount and avoid interest.

I am not registered for Income Tax yet. Can you help?

Yes. We register you with Revenue first, see our sole trader registration service, and then file your return.

Can you also keep my books and file my company’s returns?

Yes. See our accounting services for bookkeeping, VAT, the company’s Corporation Tax return and the annual return to the CRO.

Please note: we are required to collect and verify proof of ID and address under Anti-Money Laundering (AML) rules. We keep all client data secure and confidential.

Have questions? Contact us for a free consultation.

Disclaimer: The content of this page is for information purposes only and is subject to change. It does not constitute professional advice. No liability is accepted by Chern & Co for any actions taken or not taken in reliance on the information set out on this page. Professional, legal or tax advice should be obtained before taking or refraining from any action.

IT | Form 11 Income Tax Return for Sole Traders and Company Directors

What’s Included:
  • Assistance with filing income tax return for sole traders

Why Choose Chern & Co?

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Guided registration for EU and non‑EU residents with responsive, expert assistance.

Regulatory Disclosure

Chern & Co Ltd is a Trust and Company Service Provider (TCSP) in Ireland, authorised and supervised by the Department of Justice.

Our official registration reference is TCSP APP/1211/2018, and we are listed in the public TCSP register maintained by the Irish Anti-Money Laundering Compliance Unit.

Compliance • AML • TCSP

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