Revenue, Form e12

filbert the fox

From Revenue Website
"The eForm 12 is the electronic version of the paper Form 12 (PDF, 1.92 MB) and allows you to complete a return of your income and claim tax credits, allowances & reliefs (including any health expenses) electronically for the year ended 31 December. The eForm 12 is currently available for each of the tax years 2013 and 2014.

The Form 12 is to be completed by a person whose main source of income is from a PAYE employment or pension or a non-proprietary company director who pays all his or her Income Tax under the PAYE system. PAYE taxpayers are not required to complete a Form 12 unless requested to do so by Revenue. However, they may choose to do so themselves. PAYE taxpayers with a source of non-PAYE income such as rental income are obliged to notify Revenue of this additional income source so that any possible tax due can be collected through the PAYE system, if/as appropriate.

The electronic form is simpler to complete than the paper version. It includes certain important information from your Revenue record to help you complete your Return. You only need to complete the sections of the Form that are relevant to you.
"

I want to fill out form e12 as it's apparently easier (although I'm going thru the mill trying to register as social services have an old address for my PPS No.)

What does if/as appropriate mean?

I don't want to have my tax collected thru PAYE from my additional income, can I avoid it?

gerrybbadd

filbert the fox wrote: »

From Revenue Website
"The eForm 12 is the electronic version of the paper Form 12 (PDF, 1.92 MB) and allows you to complete a return of your income and claim tax credits, allowances & reliefs (including any health expenses) electronically for the year ended 31 December. The eForm 12 is currently available for each of the tax years 2013 and 2014.

The Form 12 is to be completed by a person whose main source of income is from a PAYE employment or pension or a non-proprietary company director who pays all his or her Income Tax under the PAYE system. PAYE taxpayers are not required to complete a Form 12 unless requested to do so by Revenue. However, they may choose to do so themselves. PAYE taxpayers with a source of non-PAYE income such as rental income are obliged to notify Revenue of this additional income source so that any possible tax due can be collected through the PAYE system, if/as appropriate.

The electronic form is simpler to complete than the paper version. It includes certain important information from your Revenue record to help you complete your Return. You only need to complete the sections of the Form that are relevant to you.
"

I want to fill out form e12 as it's apparently easier (although I'm going thru the mill trying to register as social services have an old address for my PPS No.)

What does if/as appropriate mean?

I don't want to have my tax collected thru PAYE from my additional income, can I avoid it?

The if/as line would depend on the level of income from a Non PAYE Source, or the amount of possible underpayment arising from that income. If your Non PAYE Income, after exps is over €3174, then you are considered to be self assessed, and the Form 12 is no longer relevant to you. You would have to complete a Form 11. Also, if your gross Non PAYE Income is over €50K, then you'd also be considered self assessed.

If you don't want the tax due on non PAYE income to be dealt with through the PAYE System, then how do you want it to be collected? Generally, underpayments are put against future years tax credits, reducing them, meaning that you would pay back the liability in future years, through your wages, bit by bit

filbert the fox

gerrybbadd wrote: »

The if/as line would depend on the level of income from a Non PAYE Source, or the amount of possible underpayment arising from that income. If your Non PAYE Income, after exps is over €3174, then you are considered to be self assessed, and the Form 12 is no longer relevant to you. You would have to complete a Form 11. Also, if your gross Non PAYE Income is over €50K, then you'd also be considered self assessed.

If you don't want the tax due on non PAYE income to be dealt with through the PAYE System, then how do you want it to be collected? Generally, underpayments are put against future years tax credits, reducing them, meaning that you would pay back the liability in future years, through your wages, bit by bit

the direct quote says Collected thru PAYE. The normal thing is to pay by cheque or bank transfer. Is this still possible with the electronic version?

gerrybbadd

filbert the fox wrote: »

the direct quote says Collected thru PAYE. The normal thing is to pay by cheque or bank transfer. Is this still possible with the electronic version?

If you've been PAYE up to now, the "normal" thing would be to have underpayments set forward against future year tax credits, reducing them, and not by sending in a cheque or bank transfer. The reduction of future year tax credits is an automated process, and has been done this way for many years now, unless the overpayment is quite significant - then, a demand for payment in full will issue.

You can still choose to pay an underpayment by cheque or card (dunno about bank transfer), sure Revenue don't care how it's paid as long as it is paid.

filbert the fox

gerrybbadd wrote: »

If you've been PAYE up to now, the "normal" thing would be to have underpayments set forward against future year tax credits, reducing them, and not by sending in a cheque or bank transfer. The reduction of future year tax credits is an automated process, and has been done this way for many years now, unless the overpayment is quite significant - then, a demand for payment in full will issue.

You can still choose to pay an underpayment by cheque or card (dunno about bank transfer), sure Revenue don't care how it's paid as long as it is paid.

in 13 years this has never been my experience. Revenue always took cheques until bank transfer came along recently. I don't want to interfere with the credits cos this landlord thingy is a failure due to the current punitive tax regime. would get out if I could.

Anyhow thanks for reply.

liamjames1

Hi,

Not sure if i am posting in the right section but if someone has answered this recently I would be really grateful if someone could point me to a thread.

I work as an electrician in a for a company (PAYE employee). I am on the road most days and do not get a lunch allowance etc.

I have heard there are some credits I am entitled to claim back (€10 a day food allowance). Is there correct and where would I find a list of them??

Thanks