Tax return on Home Tuition

maynooth_rules

Just found out during the week that I have to declare a payment i received from the Department of Education for Home Tuition that was not taxed in 2011.
My question is, which form do i fill in, Form 11 or Form 12, or is it form 11e? I have rang revenue and been told each of the above by different people.
Its a relatively small payment of €1500
I have printed out each one but I dont know which category my payment would fit in to

Shane732

maynooth_rules wrote: »

Just found out during the week that I have to declare a payment i received from the Department of Education for Home Tuition that was not taxed in 2011.
My question is, which form do i fill in, Form 11 or Form 12, or is it form 11e? I have rang revenue and been told each of the above by different people.
Its a relatively small payment of €1500
I have printed out each one but I dont know which category my payment would fit in to

A Form 12 will be fine.

chases0102

Hi folks,

Sorry to drag up a zombie thread, but just have a query in relation to Home Tuition and Form 12.

My understanding is that tuition given last year (2015) means that I have to return a Form 12 by end of October this year.

My question is, is it possible to claim expenses on this form? Mileage, etc.

Thanks!

chases0102

Can anyone advise on the above?

gerrybbadd

chases0102 wrote: »

Hi folks,

Sorry to drag up a zombie thread, but just have a query in relation to Home Tuition and Form 12.

My understanding is that tuition given last year (2015) means that I have to return a Form 12 by end of October this year.

My question is, is it possible to claim expenses on this form? Mileage, etc.

Thanks!

Yes, you can. There is a section where you can take the relevant figures out of your accounts. The 4 main figures needed will be

Gross Income
Expenses
Net Profit / Loss
Capital Allowances (where applicable)

exaisle

http://www.education.ie/en/Parents/Services/Home-Tuition/Home-Tuition-Payroll-information-note-for-home-tutors-HT4-SEN-.pdf

There's a bit of an anomaly when it comes to Home Tutors. The Tutors are taxed under the PAYE system, but PRSI at the "S" (self-employed) rate is deducted.

It appears that the Dept of Social Protection class the tutors as being self employed whereas the Revenue class them as being employees. My view would be that to avoid trouble at a later stage, only expenses which are "wholly, exclusively and necessarily" incurred should be deducted in arriving at the taxable figure and this figure should be included in the "expenses in employment" section of the Income Tax return.
Personally, I don't believe that is fair to the tutors, many of whom use their cars extensively. But in general Revenue rules, the cost of travelling to work is NOT an allowable expense and I would therefore advise tutors not to claim motor expenses OR capital allowances on their car....unless they want to incur the wrath of the Revenue.
The calculation of mileage is inappropriate unless you are an employee being paid mileage by your employer, in which case it will be tax free if calculated at the appropriate rates and proper records are kept. (People who are self employed should calculate the entire cost of their motor expenses for the year, charge that amount against their income, and subsequently dis-allow the non-business portion).

For home tutors, this is clearly an unfair situation. They carry out much of their work at their homes - preparation of lessons is a substantial part of the job and in the case of home tutors, clearly cannot be done on a "one size fits all" basis, so the question arises whether travelling from one place where they carry out their duties (their home) to another (the client/pupil's home) is properly allowable.

I suspect that Revenue have taken this approach (in classifying home tutors as employees) because some tutors claimed more than they should have and the result is that everybody is disadvantaged. However, that's the situation that pertains....

I will qualify this by saying that this is my view only....I'd be interested to hear from anybody who has more accurate or definitive information.

chases0102

Thanks for the reply folks, much appreciated.

I do find the whole process confusing, as I was online and I couldn't really figure out the online Form 12. Perhaps I would be better off contacting Revenue and they (hopefully) will offer some guidance.

chases0102

Cheers for the advice everyone,

Just a quick question - I was navigating the online Revenue system, and there is no evidence of the Home Tuition in the Income section of my account.

Does this mean I am a year too early to declare this? Or is it simply not on the system (much less likely, I'd imagine!)

I'm just slightly worried that if I choose to take the incomes as on their system, that they could come back at a later date and penalise me?