Form 12 Versus Form 11/11e Confusion

CBYR1983

As per title I'm confused regarding form 12 versus form 11 and whether someone is a chargeable person.

Can anyone direct me to exact criteria?

When I read form 12 it suggests that where gross non-PAYE income is less than c.€50k or so the form can be used, nothing else that I can see, but I thought if net taxable non-PAYE income was over c €3k you became a chargeable person and had to use Form 11/Form 11e, even if most of your income was from PAYE.

Any thoughts or clarifications?

The extracts from accounts for a trade are fairly detailed in Form 11/11e, in this case the "trade" is very negligible.

BarMcc

The Form 12 can only be used where gross non PAYE income is less than €50k and non PAYE taxable income is less than €3,174.

If either of these conditions are breached a Form 11/Form 11e is required.

Mr. Incognito

Form 12 is for PAYE employees who have other income

Form 11 is for self assessed individuals.

Certain forms of income push you into self assessment regardless. These are rental income, share income and foreign property income.