Ireland — Return Assembly (Capstone) — Skill v1.0

CRITICAL EXECUTION DIRECTIVE — READ FIRST

When this skill is invoked, the user has already passed through intake and the relevant content skills. They want their finished Irish return working paper. Execute all steps without pausing for permission.

Specifically:

• Do NOT ask "do you want me to assemble the full package". The user asked for the return. Produce it.
• Do NOT re-interrogate the user about residency, PPSN, tax registration, or business structure — intake already captured this; trust the upstream packages.
• Do NOT pause between reconciliation steps to check in. Run all cross-checks in sequence; flag failures in the reviewer brief and continue.
• Self-checks are targets, not blockers. If a check fails, note it under "Reviewer Attention Flags" and continue.
• Do NOT submit anything to ROS. This skill produces a working paper plus filing instructions. A credentialed Irish reviewer (Chartered Accountants Ireland — CAI; ACCA-IE; or Irish Tax Institute — CTA) must review and the taxpayer (or their TAIN-registered agent) submits via ROS.

If you feel the urge to ask "how should I proceed", pick the most defensible path, proceed, and flag the decision for the reviewer.

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What this file is

The final capstone skill for Irish annual tax returns. It consumes the outputs of every other Ireland skill and assembles a single unified working paper covering one (or more) of the following Revenue forms:

• Form 11 / 11S — annual self-assessment income tax return for chargeable persons (self-employed sole traders, partners, proprietary directors, individuals with non-PAYE income above the small-amounts threshold)
• Form 12 — annual return for PAYE taxpayers with limited non-PAYE income (below the Form 11 chargeable-person threshold)
• CT1 — corporation tax return for Irish-resident companies
• VAT3 — bi-monthly (or quarterly / annual where authorised) VAT return; the RTD (Return of Trading Details) annual VAT statement
• CG1 — Capital Gains Tax return (for individuals not otherwise filing Form 11)
• IT38 — Capital Acquisitions Tax (gifts and inheritances) return

The output is a reviewer-ready package: line-by-line working paper, cross-skill reconciliation table, payment instructions for ROS (SEPA Direct Debit / EFT / debit card / myAccount), filing instructions, reviewer checklist, and taxpayer action list.

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Section 1 — Quick reference

Field	Value
Country	Ireland (Éire)
Tax authority	Revenue Commissioners (Na Coimisinéirí Ioncaim)
Filing portal	ROS — Revenue Online Service (https://www.ros.ie); myAccount for individuals not registered for ROS
Currency	EUR (€)
Tax year — individuals	Calendar year (1 January – 31 December)
Tax year — companies	Accounting period as defined by the company (max 12 months)
Current tax year	2025 (Form 11 filing window 1 January – 31 October 2026; ROS pay & file extended date mid-November 2026, announced by Revenue)
Individual self-assessment return	Form 11 / Form 11S (short form for simpler cases)
PAYE return (non-chargeable persons)	Form 12 (via myAccount)
Corporate return	CT1
VAT return	VAT3 (bi-monthly default); RTD annually
CGT return	CG1 (or via Form 11 Panel CGT)
CAT return	IT38
Confirmation receipt	ROS Notice of Acknowledgement / receipt number
Governing law	Taxes Consolidation Act 1997 (TCA 1997, as amended); VAT Consolidation Act 2010; Capital Acquisitions Tax Consolidation Act 2003; Finance Act 2024; Finance (No. 2) Act 2023
Skill version	1.0
Validated by	Pending — requires sign-off by a credentialed Irish reviewer: Chartered Accountants Ireland (CAI — the body that registered the "Chartered Accountant" designation in Ireland); ACCA-IE (Association of Chartered Certified Accountants — Ireland); or Irish Tax Institute (Chartered Tax Adviser — CTA)

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Section 2 — Required inputs from upstream skills

The assembly skill does not recompute anything. It expects structured outputs from the following upstream skills. If an upstream skill did not run, the assembly notes the gap and continues with available data.

2.1 Individual return (Form 11) — inputs

Upstream skill	Output consumed	Where it lands on the return
ie-income-tax-form11	Schedule D Case I/II trading profit; case III foreign income; case IV miscellaneous; case V rental; standard rate cut-off point; tax credits	Form 11 Panel Self-Employed Income; Panel PAYE/BIK; Panel Foreign Income; Panel Rental
ie-preliminary-tax	Preliminary tax 2026 (100% prior-year / 90% current-year / 105% pre-preceding safe harbours under s959AN TCA 1997)	Form 11 Preliminary Tax Panel; payment instruction by 31 October 2026
ie-prsi-class-s	PRSI Class S liability at 4.1% (rising to 4.2% from 1 October 2025) on relevant income; minimum €650 (2025) annual payment	Form 11 PRSI Panel
ie-usc	Universal Social Charge bands and rates; surcharge on non-PAYE income > €100,000 (3% additional USC under s531AN TCA 1997)	Form 11 USC Panel
ireland-vat-return	If VAT-registered: bi-monthly VAT3 history; RTD; cross-check turnover	Cross-check; nothing flows to Form 11 directly
ie-paye	Employment income from P60 / PAYE Modernisation (PMOD) Employment Detail Summary	Form 11 PAYE Panel
ie-payroll	Employer-side PAYE / USC / PRSI summaries (if proprietary director or employer themselves)	Form 11 Director / Employer panels
ie-cgt	CGT disposals during 2025: chargeable gains, annual exemption €1,270, 33% rate	Form 11 CGT Panel (or separate CG1)
ie-cat	Gifts / inheritances received in valuation date year	Separate IT38; cross-reference in Form 11 not required
ie-formation	Sole trader registration (TR1) / business name / start-of-trade adjustments	Identity panel

2.2 PAYE / non-chargeable individual return (Form 12) — inputs

Upstream skill	Output consumed	Where it lands on the return
ie-paye	P60 / Employment Detail Summary; tax credits used	Form 12 employment income
ie-income-tax-form11	Only if non-PAYE income exists below chargeable-person threshold	Form 12 non-PAYE income panel
ie-cgt	Disposals (or routed to CG1)	Reference panel

Threshold rule (s959B TCA 1997): A taxpayer becomes a "chargeable person" if non-PAYE income (gross) exceeds €5,000 or net (after expenses) exceeds €5,000, requiring Form 11 instead of Form 12. The assembly skill checks this and routes accordingly.

2.3 Corporate return (CT1) — inputs

Upstream skill	Output consumed	Where it lands on the return
ie-corporation-tax	Case I/II trading income at 12.5% trading rate (s21 TCA 1997); Case III/IV/V at 25% passive rate; close company surcharge (s440 TCA 1997) if applicable; R&D tax credit	CT1 Income Panel; Tax Computation Panel
ie-payroll	Payroll cost classification (P30 monthly returns reconciled)	CT1 Trading Account
ireland-vat-return	If VAT-registered: bi-monthly VAT3 history; RTD; cross-check turnover	Cross-check; PPN cost in P&L if irrecoverable
ie-cgt	Company chargeable gains (corporates pay CGT-equivalent via CT at 33% via re-grossing under s78 TCA 1997)	CT1 Chargeable Gains Panel
ie-formation	Company incorporation date, CRO number, accounting period dates	Identity panel

2.4 Intake-required identifiers

Identifier	Required for
PPSN (Personal Public Service Number)	All individual returns
Tax Reference Number (TRN)	Sole traders, partnerships, employer registrations
CRO number + Tax Reference Number (CT1 TRN)	All companies
VAT number (IE + 7 digits + 1 or 2 letters)	If VAT-registered
Employer registration number (PREM)	If operating PAYE/PRSI
TAIN (Tax Adviser Identification Number)	If filing as agent
ROS Digital Certificate	Required for ROS submission
Marital / civil status & assessment basis (single / joint / separate assessment)	Form 11/12 tax credit and band determination
Dependants (qualifying children for Single Person Child Carer Credit, Incapacitated Child Credit, etc.)	Tax credits

If any identifier is missing, the assembly skill flags it as "Needs Input" and produces the working paper with placeholders rather than halting.

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Section 3 — Tax computation reconciliation

The assembly skill verifies that numbers from the upstream skills are mutually consistent. If a cross-check fails by more than €1, the discrepancy is raised in the reviewer brief — never silently rounded.

Cross-check 1 — Turnover / revenue reconciliation

Source	Figure	Rule
ie-income-tax-form11 or ie-corporation-tax trading account turnover	Schedule D Case I/II turnover	Anchor figure
ireland-vat-return RTD turnover (Box T1/T2 plus zero-rated boxes)	Annual VAT turnover from RTD	Must reconcile within ± timing differences (cash vs invoice basis), VAT-exempt activity, intra-Community supplies
Bookkeeping ledger gross sales	General ledger	Anchor for both above

If mismatch: Likely causes are (i) VAT-exempt activity not in VAT boxes, (ii) cash vs invoice basis timing, (iii) intra-Community supplies (Box E1/E2) excluded from T1, (iv) reverse-charge purchases that inflate Box T2 but are not turnover.

Cross-check 2 — Income tax / USC / PRSI add up correctly (Form 11)

Component	Source skill	Description
Income tax at 20% within standard rate cut-off	ie-income-tax-form11	Standard band charge
Income tax at 40% above cut-off	ie-income-tax-form11	Higher band charge
Tax credits (Personal, PAYE, Earned Income, etc.)	ie-income-tax-form11	Non-refundable credits against gross tax
USC	ie-usc	Computed on gross income subject to USC (different base from income tax)
PRSI Class S (self-employed)	ie-prsi-class-s	4.1% (or 4.2% from 1 Oct 2025) on relevant income; minimum €650
Preliminary tax paid (PT)	ie-preliminary-tax	Credit against final liability
PAYE / USC / PRSI withheld at source	ie-paye	Credit against final liability
Withholding tax (PSWT — Professional Services Withholding Tax 20% under s522 TCA 1997)	ie-income-tax-form11	Credit against final liability
Foreign tax credit (DTR — Double Taxation Relief)	ie-income-tax-form11	Credit, capped at Irish tax on that source

Rule: Total credits cannot exceed Irish tax liability for refund purposes unless the excess is PAYE / PSWT properly supported by Employment Detail Summary or F45 / F50 certificates.

Cross-check 3 — Preliminary tax safe harbour (s959AN TCA 1997)

For the 2026 preliminary tax due 31 October 2026 (paid alongside Form 11 for 2025):

Safe harbour	Source	Rule
100% of 2025 final liability	ie-preliminary-tax	Most common; standard prior-year rule
90% of 2026 estimated liability	ie-preliminary-tax	Useful when 2026 income lower; risk if 2026 actual exceeds estimate
105% of 2024 ("pre-preceding") liability paid via SEPA Direct Debit only	ie-preliminary-tax	Only if PT is paid monthly by SDD throughout the year

If safe harbour failed: Interest at 0.0219% per day (≈ 8% p.a.) under s1080 TCA 1997 applies; flag for the reviewer.

Cross-check 4 — VAT reconciliation (annual RTD ↔ bi-monthly VAT3s)

Item	Source	Rule
Sum of six bi-monthly VAT3 Box T1 (Sales VAT)	ireland-vat-return	Must equal annual RTD Box T1
Sum of six bi-monthly VAT3 Box T2 (Purchases VAT)	ireland-vat-return	Must equal annual RTD Box T2
RTD filing	ireland-vat-return	Due same date as bi-monthly VAT3 for Nov/Dec period (19 January 2026 paper / 23 January 2026 ROS)

If mismatch: Investigate VAT3 amendments (Form VAT3a) not reflected in RTD, intra-Community acquisitions / supplies (Boxes E1/E2/ES1/ES2), postponed accounting on imports (PA1/PA2).

Cross-check 5 — PAYE / PMOD reconciliation

If the taxpayer (or company) operated PAYE for any employees, or is a proprietary director with PAYE income:

Item	Source	Rule
Sum of monthly P30 returns under PMOD (PAYE Modernisation, effective 1 January 2019)	ie-payroll	Must equal annual Employment Detail Summary per employee
Employer's PRSI contribution rate	ie-payroll	Class A: 8.9% / 11.15% (rising to 11.25% from 1 Oct 2025) depending on band; Class S: 4.1% (proprietary director's own income)
Income tax / USC / PRSI withheld	ie-payroll → ie-paye	Reconciles to employee P60 / EDS

If mismatch: Likely cause is mid-month corrections via PMOD, BIK (benefit-in-kind) adjustments not in original payroll runs, or year-end true-ups.

Cross-check 6 — Close company surcharge (s440 / s441 TCA 1997) — corporates only

If the entity is a close company (Irish private company under control of 5 or fewer participators):

Item	Source	Rule
Estate / investment income retained > 18 months	ie-corporation-tax	20% surcharge on undistributed investment / estate income
Service company surcharge	ie-corporation-tax	15% on undistributed trading income for service companies (s441)
Distributions made within 18 months of period end	ie-corporation-tax	Reduce surchargeable amount

Flag: Close company status often missed; assembly must always check.

Cross-check 7 — Tolerance discipline

For every cross-check above, the threshold is €1. If a difference is between €1 and €100, document the variance and proceed with a reviewer flag. If above €100, raise as "Needs Input" — the reviewer should resolve before sign-off.

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Section 4 — Working paper template: individual Form 11

The working paper is built around the ROS Form 11 panel structure. Form 11S (short form) is for simpler cases meeting Revenue's published criteria; the assembly skill picks the correct form based on intake.

4.1 Form 11 — panel-by-panel

Panel	Field	Description	Source
Personal Details	PPSN, name, address, marital / civil status, basis of assessment, spouse PPSN if joint	All	Intake
Self-Employed Income (Schedule D Case I/II)	Trading profit per accounts	Bottom-line trading profit	ie-income-tax-form11
	Add-backs (depreciation, entertainment, private use)	Tax adjustments	ie-income-tax-form11
	Capital allowances (wear & tear, IBA, energy-efficient)	Per s284 / s291A TCA 1997	ie-income-tax-form11
	Adjusted Case I/II profit	Computed	ie-income-tax-form11
	Losses brought forward (s382 TCA 1997)	Used against same-trade profit	ie-income-tax-form11
	Losses set sideways (s381 TCA 1997)	Set against other income — election required	ie-income-tax-form11
PAYE / BIK Income (Schedule E)	Salary, BIK, share option gains	All employment-source	ie-paye
Foreign Income (Schedule D Case III)	Foreign trading / employment / rental / investment	Including FTC	ie-income-tax-form11
Rental Income (Schedule D Case V)	Net rental income after allowable deductions; pre-letting expenses; PRTB registration check	s97 TCA 1997 framework	ie-income-tax-form11
Investment Income (Schedule D Case IV / F)	Deposit interest (DIRT applied — final liability for most; PRSI / USC may still apply); dividends	All	ie-income-tax-form11
Capital Gains	Disposals 2025; €1,270 annual exemption; 33% rate; entrepreneur relief (10% on lifetime €1m under s597AA)	All	ie-cgt
USC	Bands applied; surcharge on non-PAYE > €100,000 (3% under s531AN)	All	ie-usc
PRSI Class S	4.1% (4.2% from 1 Oct 2025); €650 minimum	All	ie-prsi-class-s
Tax Credits	Personal (€1,875 / €3,750 married 2025); PAYE (€1,875); Earned Income (€1,875); Home Carer; SPCCC; Age Tax Credit; etc.	All	ie-income-tax-form11
Withholding / Credits	PAYE withheld; PSWT (s522); DIRT (s257); foreign tax credit (DTR)	All	ie-income-tax-form11 + ie-paye
Final Liability	Income tax + USC + PRSI − credits − withholding	Computed	All
Preliminary Tax 2026	100%/90%/105% safe harbour amount	s959AN TCA 1997	ie-preliminary-tax

4.2 Schedules / panels checklist

Schedule	Title	When used
Trading accounts panel	Extracts of accounts (income, expenses, profit)	All self-employed
Capital allowances schedule	Wear & tear pools; balancing allowances / charges	If business assets
Rental computation	Per-property net rent	If Case V income
CGT computation	Disposal-by-disposal	If chargeable gains
Foreign income & DTR	Foreign source detail	If non-Irish income
EII / SCI / FII relief claim	Investment relief panels	If subscriptions made
Pension contributions panel	Age-related percentage cap (15% < 30 to 40% ≥ 60), €115,000 earnings cap	If pension paid for the year (deadline 31 Oct / mid-Nov for current-year relief)

4.3 PAYE-vs-chargeable-person decision

If non-PAYE income is below €5,000 gross / €5,000 net, the taxpayer can file Form 12 instead of Form 11. The assembly skill checks this at intake and routes to the correct working paper template.

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Section 5 — Working paper template: corporate CT1

5.1 CT1 — panel-by-panel

Panel	Field	Description	Source
Company Details	CRO number, TRN, name, registered office, accounting period	All	Intake
Trading Income (Case I/II)	Turnover, COGS, expenses, profit per accounts	All	ie-corporation-tax
	Add-backs (depreciation, client entertainment, motor expenses, etc.)	All	ie-corporation-tax
	Capital allowances (W&T at 12.5% straight line typical)	s284 TCA 1997	ie-corporation-tax
	Adjusted Case I/II profit	Computed	ie-corporation-tax
	Losses forward (s396 TCA 1997)	Same-trade carry-forward	ie-corporation-tax
	Group / consortium relief (s411/s420 TCA 1997)	If group exists	ie-corporation-tax
Passive / Investment Income (Case III/IV/V)	Rental, interest, foreign income	Charged at 25% (s21A)	ie-corporation-tax
Chargeable Gains	Disposals re-grossed under s78 to give effective 33% rate	All	ie-cgt
R&D Tax Credit	25% (or 30% on first €50,000 from 2025 budget) of qualifying R&D expenditure (s766)	If R&D claim made	ie-corporation-tax
Close Company Surcharges	s440 (investment income) 20%; s441 (service company trading) 15%	If close company	ie-corporation-tax
Tax Computation	12.5% trading + 25% passive + 33% gains + surcharges − credits	All	ie-corporation-tax
Preliminary Tax	"Large company" (CT > €200,000 prior year): two payments — 50% by month 6, balance to 90% by 31st of month 11; "Small company": single payment of 100% prior year or 90% current year by 31st of month 11 (s959AS TCA 1997)	ie-corporation-tax + ie-preliminary-tax
Final Balance	Final balance due 23 days after 9-month CT1 due date	Computed

5.2 CT1 panels checklist

Panel	Title	When used
Trading account / iXBRL accounts	Financial statements tagged in iXBRL	All companies (filing exemption for very small / qualifying micro entities — verify thresholds against Revenue eBrief 2024/25)
Capital allowances	Plant & machinery, IBA, energy-efficient	If capex
R&D	s766 / s766A / s766C panels	If R&D claim
Transfer pricing	Local file / master file references	If TP regime applies (turnover > €50m group threshold under s835D-G TCA 1997, post-Finance Act 2019)
CFC	Controlled Foreign Company rules (s835I et seq, transposing ATAD)	If CFC interest
Hybrid mismatches	s835AA et seq	If hybrid arrangements
Interest limitation (ILR)	s835AY et seq, transposing ATAD	If interest > €3m de minimis
Pillar Two (QDMTT / IIR / UTPR)	Top-up tax for in-scope groups (revenue ≥ €750m) under Part 4A TCA 1997 (Finance (No. 2) Act 2023)	If in scope

5.3 Close company status verification (always)

For every CT1, the assembly skill confirms close company status:

• Close company test: Irish resident company under control of 5 or fewer participators OR controlled by participators who are directors (s430 TCA 1997)
• If close: check s440 (20% surcharge on undistributed estate / investment income) and s441 (15% surcharge on undistributed service company trading income)
• Distributions made within 18 months of period end reduce the surchargeable amount

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Section 6 — Payment instructions: ROS payment channels

Under Revenue's electronic-filing mandate, payments are settled via the Revenue Online Service (ROS) or via myAccount for non-ROS individuals.

6.1 Payment channels

Channel	Description	Best for
ROS Debit Instruction (RDI / SEPA Direct Debit)	Bank account is debited on the due date; mandate set up in ROS	Preliminary tax monthly SDD (105% safe harbour); large companies' biannual CT preliminary
ROS EFT (Electronic Funds Transfer)	Pay via online banking using Revenue's bank details + reference number	Larger one-off payments
Debit / credit card via ROS or myAccount	Card payment (small surcharge may apply on credit)	One-off smaller balancing payments
myAccount Payment	For individuals not registered for ROS	Form 12 balancing amounts
Cheque / bank giro	Legacy channel; Revenue discourages — paper filings restricted	Rare; not for ROS-mandated filers

6.2 Payment timing relative to filing — Individuals (Form 11)

Payment	Due date	Reference
2025 balance of income tax / USC / PRSI	31 October 2026 paper / mid-November 2026 via ROS pay & file (extended date announced each year — TBC; verify on revenue.ie before filing)	s959AN TCA 1997
2026 preliminary tax (income tax / USC / PRSI)	31 October 2026 / mid-November 2026 via ROS	s959AN TCA 1997
2025 CGT — December disposals	31 January 2026	s959AN
2025 CGT — January–November disposals	Paid by 15 December 2025 as "initial period" CGT	s959AN

Rule: Filing and payment are concurrent — Form 11 cannot be marked complete on ROS without the payment instruction lodged.

6.3 Payment timing relative to filing — Companies (CT1)

Payment	Due date	Reference
CT1 filing	9 months after period-end, but no later than the 23rd of the 9th month (e.g., year-end 31 Dec 2025 → CT1 due 23 Sep 2026)	s959AA TCA 1997
Final balance of CT	Same as CT1 filing date	s959AA
Small-company preliminary tax	Single payment: by 23rd of month 11 of accounting period (e.g., year-end 31 Dec 2025 → 23 Nov 2025); 100% prior-year or 90% current-year	s959AS
Large-company preliminary tax (CT > €200,000 in prior period)	First instalment (45% of prior or 50% of current): 23rd of month 6; Second instalment (top to 90% of current year): 23rd of month 11	s959AS / s959AT

6.4 Payment timing — VAT, CGT, CAT, PAYE/PRSI

Payment	Due date	Reference
VAT3 bi-monthly	19th of month following period (paper) / 23rd of month following period (ROS)	s76 VATCA 2010
RTD (annual VAT statement)	Same as final bi-monthly VAT3 for the year (typically Jan filing for Nov-Dec period)	Revenue eBrief
Monthly PAYE / USC / PRSI (P30) under PMOD	14th of following month (paper) / 23rd of following month (ROS)	s989 TCA 1997 / PMOD regs
CGT — initial period (1 Jan – 30 Nov disposals)	15 December of same year	s959AN
CGT — later period (1 Dec – 31 Dec disposals)	31 January following year	s959AN
CAT (IT38)	31 October following valuation date (or mid-Nov via ROS pay & file)	s46 CATCA 2003

Rule: Late payment attracts interest under s1080 TCA 1997 (currently 0.0219% per day, ≈ 8% p.a. for income tax / CT / CGT; 0.0274% per day, ≈ 10% p.a. for VAT / PAYE / fiduciary taxes). Penalty regime under s1077E TCA 1997 may also apply.

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Section 7 — Filing instructions: ROS

7.1 Filing channels

Under Revenue's mandatory eFiling regime (s917EA TCA 1997 and Revenue regulations), most filings must go through ROS. Channels:

Channel	Description	Best for
ROS Online Form	Fill the form directly in the ROS browser interface	Most Form 11 / CT1 / VAT3 filers
ROS Offline Application	Download form template, complete offline, upload signed file	Larger / complex filers needing review before submission
ROS Web Services API	Direct integration from accounting / tax software	Agents, larger firms with software integration
myAccount	For individuals not registered for ROS — Form 12, PAYE balancing statements, statement of liability	PAYE individuals only

7.2 Submission steps — Form 11 / CT1

1. Log in to ROS using ROS Digital Certificate (.p12 file + password); agents use TAIN-linked certificate
2. Select Complete a Form Online → choose Form 11 / Form 11S (individuals) or CT1 (companies) → choose tax year / accounting period
3. Complete each panel — values from the working paper
4. Attach iXBRL accounts (mandatory for CT1 filers per s884 TCA 1997 and Revenue eBrief, with exemptions for qualifying micro / small entities — confirm thresholds at filing time)
5. Run Form Pre-Submission Check — ROS validates arithmetic, schema, mandatory fields
6. Submit and lodge payment instruction (RDI / EFT / card)
7. Receive ROS Notice of Acknowledgement with Receipt Number — retain as legal proof of filing

7.3 Submission steps — VAT3 / RTD

1. Log in to ROS
2. My Services → File a Return → VAT3 (or RTD)
3. Enter Box T1, T2, T3, T4, E1, E2, ES1, ES2, PA1, PA2 amounts
4. Submit and lodge payment (if T1 − T2 > 0)
5. Retain ROS receipt

7.4 Deadlines (tax year 2025 / accounting periods ending 2025)

Filer	Form	Paper deadline	ROS pay & file extended date (TBC for 2026)
Individual (chargeable person)	Form 11 / 11S	31 October 2026	Mid-November 2026 (Revenue announces each year — TBC; verify on revenue.ie)
Individual (PAYE non-chargeable)	Form 12 / Statement of Liability	No statutory deadline but 4-year window for refund claims	n/a
Company	CT1	9 months after period-end, no later than 23rd of 9th month	Same — ROS-only filing
VAT-registered trader	VAT3 (bi-monthly)	19th of month following period	23rd of month following
VAT-registered trader	RTD (annual)	With final VAT3 of year	Same
Capital gains	CG1 (or Form 11 CGT panel)	31 October following year	Mid-Nov via ROS
Capital acquisitions	IT38	31 October following valuation date	Mid-Nov via ROS

7.5 Late filing surcharge (s1084 TCA 1997)

Lateness	Surcharge
Up to 2 months late	5% of tax liability, capped at €12,695
More than 2 months late	10% of tax liability, capped at €63,485

Surcharge applies even if the tax is fully paid — it is for late filing, not late payment. Late payment attracts interest under s1080 (see Section 6).

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Section 8 — Reviewer brief contents

The reviewer brief is a single markdown file the credentialed reviewer (CAI / ACCA-IE / CTA) reads before sign-off.

# Complete Return Package — [Taxpayer Name] — Tax Year 2025

## Executive Summary
- Filing entity: [Individual / Sole Trader / Company (Ltd / DAC / CLG)]
- PPSN / TRN / CRO: [identifiers]
- VAT number: [if applicable]
- Tax regime: [Form 11 / Form 11S / Form 12 / CT1]
- Accounting period (companies): [start - end]
- Final liability: €X
- Preliminary tax 2026 (individuals) / current-period preliminary CT (companies): €X
- Total credits: €X
- Balance due / refund: €X
- Filing deadline: [31 October 2026 / 23 [Month] 2026 / mid-November 2026 via ROS]

## Income Tax / Corporation Tax Computation
[From ie-income-tax-form11 or ie-corporation-tax]
- Panel-by-panel working paper
- Capital allowances schedule
- Losses tracker (s382 / s396)
- Foreign tax credit computation (DTR) if applicable
- R&D credit (s766) if applicable

## PRSI / USC (individuals)
[From ie-prsi-class-s + ie-usc]
- Class S liability with rate transition flag for 1 October 2025 (4.1% → 4.2%)
- USC band-by-band breakdown
- Self-employed surcharge (3% on non-PAYE > €100,000)

## Preliminary Tax
[From ie-preliminary-tax]
- Safe harbour chosen (100% prior / 90% current / 105% pre-preceding via SDD)
- Calculation working
- Payment instruction (SDD / EFT / card)

## VAT (if VAT-registered)
[From ireland-vat-return]
- Bi-monthly VAT3 summary
- Annual RTD reconciliation
- Cross-check to trading account turnover

## Payroll & PAYE (PMOD)
[From ie-payroll + ie-paye]
- P30 monthly returns reconciled
- Employment Detail Summary cross-check
- BIK adjustments
- Employer PRSI band (Class A / Class S for proprietary directors)

## Capital Gains
[From ie-cgt]
- Disposal-by-disposal schedule
- Annual exemption (€1,270) applied
- Entrepreneur relief (s597AA) if claimed
- Initial-period vs later-period payment split

## Capital Acquisitions (if applicable)
[From ie-cat]
- Gifts / inheritances in valuation date year
- Group A/B/C threshold check (s109 CATCA 2003)
- IT38 filing pathway

## Cross-Skill Reconciliation
- Turnover reconciliation: [pass/fail]
- Income tax / USC / PRSI total: [pass/fail]
- Preliminary tax safe harbour: [pass/fail]
- VAT3 ↔ RTD: [pass/fail]
- PMOD monthly ↔ EDS annual: [pass/fail]
- Close company surcharge check (corporates): [pass/fail]

## Reviewer Attention Flags
- Items requiring CAI / ACCA-IE / CTA judgement
- Mixed-use expenses; client entertainment (non-deductible — s840A)
- Related-party transactions (transfer pricing per s835D-G if in scope)
- Pension contributions on / before 31 October for current-year relief
- R&D claim documentation (TBC — confirm 30% rate on first €50,000 per latest Finance Act)
- EII / SCI subscription certificates (Form RICT)
- Close company surcharge exposure

## Positions Taken
[List with legislation citations]
- e.g., "12.5% trading rate applied — s21 TCA 1997"
- e.g., "Entrepreneur relief 10% applied on €X — s597AA TCA 1997"
- e.g., "Loss set sideways under s381 TCA 1997 election"
- e.g., "Earned Income Tax Credit €1,875 claimed — s472AB TCA 1997"
- e.g., "Pillar Two QDMTT not applicable — group revenue below €750m threshold"

## Planning Notes for 2026
- Monthly SDD for 2026 preliminary tax (105% safe harbour) — establish in ROS by January
- VAT thresholds (€42,500 services / €85,000 goods from 1 Jan 2025; verify if updated for 2026)
- Pension contribution headroom for 2026
- Capital allowances opening pools rolled forward
- Loss memorandum
- Legislative changes effective 1 January 2026 (Finance Act 2025 — TBC; review at year-end)
- USC band shifts (Budget 2026)
- PRSI rate transitions (4.2% Class S in force full-year 2026)

---

Section 9 — Final taxpayer action list

# Action List — [Taxpayer Name] — Tax Year 2025

## Immediate (before pay & file deadline)

### For individuals (Form 11) — deadline 31 October 2026 paper / mid-November 2026 ROS (TBC):
1. Confirm ROS Digital Certificate is current (renew every 2 years)
2. Confirm bank mandate is in place for SDD / EFT
3. Review the working paper against your records — especially trading account, capital allowances, pension
4. **By 31 October 2026:** Make any current-year pension contribution to obtain 2025 relief (s787 TCA 1997 deadline tied to pay & file)
5. **By 31 October 2026 / mid-Nov 2026:** Pay 2025 balance + 2026 preliminary tax via ROS
6. Submit Form 11 via ROS → save Notice of Acknowledgement (Receipt Number)
7. If filing CG1 separately for CGT, do so by the same date
8. If filing IT38 (CAT), do so by 31 October following valuation date

### For companies (CT1) — deadline 23rd of 9th month after year-end:
1. Confirm CT1 Digital Certificate is current
2. Prepare iXBRL-tagged accounts and attach (if required — verify micro/small entity exemption thresholds)
3. **By 23rd of month 6** (large companies only): Pay first preliminary CT instalment
4. **By 23rd of month 11**: Pay small-company preliminary CT in full OR large-company second instalment
5. **By 23rd of month 9 after year-end**: File CT1 + pay balance via ROS → save Receipt
6. File annual return (B1) with CRO separately — not a Revenue filing but commonly aligned

### Ongoing through 2026

| Item | Due |
|---|---|
| Bi-monthly VAT3 (if VAT-registered) | 19th paper / 23rd ROS of month following period |
| Monthly P30 (PAYE/USC/PRSI under PMOD) | 14th paper / 23rd ROS of following month |
| Annual RTD (VAT) | With final VAT3 of year |
| 2026 preliminary tax monthly SDD (if 105% safe harbour used) | Last working day of each month |
| Form 11 for 2026 | 31 October 2027 / mid-Nov 2027 ROS |
| Employer EDS confirmation under PMOD | Auto-generated; verify Dec |

## Record retention

Per s886 TCA 1997, accounting records must be retained for **6 years** from the end of the chargeable period (or 6 years after final settlement of any audit / appeal). This includes:
- Books of account and supporting invoices / receipts
- Bank statements
- VAT3, RTD, EDS, P30 acknowledgements
- ROS Receipt Numbers (filing proof)
- iXBRL accounts attachments

Records must be kept available in the State (Ireland), although electronic / cloud storage is acceptable provided Revenue can access them on demand.

---

Section 10 — 2026 planning notes

The capstone produces a forward-looking section so the taxpayer arrives at next year's filing with no surprises.

10.1 Preliminary tax for 2026 (individuals)

Computed in the upstream skill (ie-preliminary-tax). Rule:

• Default: 100% of 2025 liability paid by 31 October 2026 (mid-Nov via ROS)
• 90% of 2026 estimated liability — useful if 2026 income lower; risky if estimate too low (interest under s1080 if shortfall)
• 105% of 2024 ("pre-preceding") liability — only available if paid monthly by SEPA Direct Debit; set up RDI mandate in ROS by January

10.2 Pension contributions

• Pay before 31 October 2026 (paper) / mid-November 2026 (ROS pay & file) to claim 2025-year relief
• Age-related % cap: <30: 15%; 30-39: 20%; 40-49: 25%; 50-54: 30%; 55-59: 35%; 60+: 40% — applied to net relevant earnings
• Earnings cap: €115,000 for relief purposes (s790A TCA 1997; verify current Finance Act for any change)
• Standard Fund Threshold (€2m, with phased increase to €2.8m from 2026-2029 per Finance Act 2024 — TBC; verify current published schedule)

10.3 VAT planning

• Registration thresholds from 1 January 2025: €85,000 goods / €42,500 services (Finance (No. 2) Act 2023 s86)
• If approaching threshold during 2026, register in advance — VAT becomes due from the first day of the period in which the threshold is breached

10.4 R&D tax credit (corporates)

• Standard rate 25% on qualifying R&D expenditure (s766 TCA 1997)
• First €50,000 of qualifying expenditure attracts uplift to 30% (Finance Act 2024 — TBC; verify current Finance Act language)
• Three-year payable in cash refund (if no CT liability to offset)
• Documentation: scientific narrative + financial schedule must be retained

10.5 Pillar Two (in-scope groups only)

• QDMTT (Qualified Domestic Minimum Top-up Tax), IIR (Income Inclusion Rule), UTPR (Undertaxed Payments Rule) under Part 4A TCA 1997 (Finance (No. 2) Act 2023)
• Applies to groups with consolidated revenue ≥ €750m in at least 2 of the last 4 fiscal years
• GIR (GloBE Information Return) and DTT filing requirements per Revenue published guidance — TBC; verify on revenue.ie before filing

10.6 Close company planning

If the company is close:

• Distribute investment / estate income within 18 months of period end to avoid 20% surcharge (s440)
• Distribute service company trading income within 18 months to avoid 15% surcharge (s441)
• Track participators and director-shareholdings

10.7 Legislative monitoring

• Finance Act 2025 (typically enacted late December 2025) — review for 2026 changes
• Budget 2026 (typically October 2025) — preview of Finance Act direction
• Monitor Revenue eBriefs through 2026 for procedural / interpretive updates

---

Section 11 — Conservative defaults

When inputs from upstream skills are ambiguous or missing, apply the following defaults and flag for the reviewer:

Situation	Conservative default
Cross-skill reconciliation differs by > €1	Flag as "Needs Input"; do not silently round
Preliminary tax safe harbour ambiguous	Default to 100% prior-year rule; safest, most defensible
Chargeable-person status borderline (non-PAYE near €5,000)	Default to Form 11 (chargeable person); over-files but never under-files
Close company status unclear (corporates)	Default to close; compute surcharges; flag for reviewer to confirm
Pension contribution claimed but no certificate	Exclude; flag for taxpayer to obtain
PSWT credit claimed but no F45 / F50	Exclude; flag for taxpayer to obtain
EII / SCI relief claimed but no RICT certificate	Exclude; flag
BIK valuation method unclear	Default to revenue-published OMV / cash equivalent; flag
Capital allowances on mixed-use asset	Default to business-use proportion 50%; flag for evidence-based split
iXBRL accounts not yet tagged	Flag; cannot submit CT1 until tagged (unless qualifying micro/small entity)
ROS Digital Certificate expired	Flag; cannot submit until renewed
Foreign income with no DTR documentation	Disallow DTR credit; flag for certificate of residence / withholding statement
Related-party transactions undocumented	Flag transfer pricing risk; do not silently assume arm's-length
R&D claim documentation incomplete	Exclude credit; flag for narrative + schedule
Pillar Two scope unclear	Default to not in scope unless intake confirms ≥ €750m group revenue

Tolerance rule (repeated for emphasis): €1 reconciliation tolerance. Any larger discrepancy is escalated, not absorbed.

---

Section 12 — Refusals

R-IE-ASM-1 — Upstream skill did not run. Name the missing skill. Continue with available data; flag the gap; do not fabricate the missing computation.

R-IE-ASM-2 — Upstream self-check failed. Note the specific check; continue but flag.

R-IE-ASM-3 — Cross-skill reconciliation > €1. Raise as "Needs Input"; do not silently round.

R-IE-ASM-4 — Out of scope: stamp duty, customs / excise, VRT (Vehicle Registration Tax), DWT (Dividend Withholding Tax) reclaim procedures, LPT (Local Property Tax) assessment, PAYE Modernisation real-time interventions, complex transfer pricing dispute resolution, MAP / APA procedures. Flag for human specialist; do not attempt.

R-IE-ASM-5 — Out of scope: non-resident / non-domiciled remittance basis taxation, split-year residence, expatriate concession (SARP — Special Assignee Relief Programme), Foreign Earnings Deduction (FED). Refer to a specialist; this skill assumes full-year Irish tax residency and ordinary residence.

R-IE-ASM-6 — Out of scope: Section 110 SPV taxation, IREF (Irish Real Estate Fund) charge, qualifying investor AIF, REITs, ICAVs. Specialist regime; refer.

R-IE-ASM-7 — Out of scope: Pillar Two top-up tax detailed computation, GIR preparation, GloBE elections. Although flagged in scope check, detailed computation requires specialist Pillar Two skill (not yet built).

R-IE-ASM-8 — Intake incomplete. Name the missing intake field (PPSN, TRN, CRO, VAT number, marital status, dependants, ROS certificate). Cannot finalise the return until provided.

R-IE-ASM-9 — Asked to submit to ROS. This skill produces a working paper. Submission is the taxpayer's (or TAIN-registered agent's) action, after CAI / ACCA-IE / CTA review and sign-off. Decline politely; provide the filing instructions instead.

---

Section 13 — Self-checks

Check IE-ASM-1 — All upstream skills required for the chosen form have produced output, or the gap is flagged.

Check IE-ASM-2 — Revenue / turnover reconciles between bookkeeping, ireland-vat-return RTD, and the chosen income / corporation tax skill within €1.

Check IE-ASM-3 — Total tax + USC + PRSI − credits − withholding ties to the final liability on the working paper.

Check IE-ASM-4 — Preliminary tax 2026 safe harbour chosen is explicitly named (100% prior / 90% current / 105% pre-preceding via SDD) with the supporting calculation.

Check IE-ASM-5 — VAT3 bi-monthly amounts sum to the annual RTD.

Check IE-ASM-6 — PMOD monthly P30 returns reconcile to annual Employment Detail Summary per employee.

Check IE-ASM-7 — For corporates: close company status confirmed; s440 / s441 surcharges considered.

Check IE-ASM-8 — For corporates: R&D claim (if any) has narrative + financial schedule referenced.

Check IE-ASM-9 — Pension contributions claimed: certificates / scheme references attached; deadline 31 Oct (paper) / mid-Nov (ROS) for current-year relief noted.

Check IE-ASM-10 — Filing deadline (31 October 2026 individuals / 23rd of 9th month after period-end for companies) explicitly stated in the action list with the correct date.

Check IE-ASM-11 — Record retention period (6 years per s886 TCA 1997) is stated.

Check IE-ASM-12 — Reviewer brief contains legislation citations (TCA 1997, VATCA 2010, CATCA 2003, Finance Acts) for every position taken.

Check IE-ASM-13 — ROS Notice of Acknowledgement (Receipt Number) retention is included in the action list.

Check IE-ASM-14 — Credentialed reviewer sign-off (CAI / ACCA-IE / CTA) is stated as a precondition in the executive summary and action list.

Check IE-ASM-15 — Late filing surcharge (s1084 — 5% capped €12,695 up to 2 months; 10% capped €63,485 beyond) and late payment interest (s1080) are explicitly flagged in the action list.

---

Section 14 — Output files

The final output is three files:

1. [taxpayer_slug]_2025_ie_master.xlsx — Master workbook. Sheets: Cover, Identifiers, Form 11 (or CT1) Panels, Capital Allowances Schedule, Losses Tracker, PRSI/USC, Preliminary Tax, VAT Reconciliation, PMOD Reconciliation, CGT Schedule, Close Company Check (corporates), Cross-Check Summary, ROS Payment Schedule. Use live formulas where possible; verify no #REF! errors.

2. reviewer_brief.md — Markdown file with all Section 8 contents.

3. taxpayer_action_list.md — Markdown file with all Section 9 contents.

All three files are placed in /mnt/user-data/outputs/ and presented to the user at the end.

If execution runs out of context mid-build, complete the computation work first and produce whichever formatted outputs are finished, then state clearly which deliverables are partial.

---

Section 15 — Known gaps

1. iXBRL tagging of accounts is not produced by this skill; tagging must be done in an iXBRL-compliant tool (e.g., commercial tagging software) and the resulting file attached at ROS submission.
2. PDF form filling is not automated; values are entered into ROS using the working paper.
3. Audit attachment / iXBRL exemption thresholds for "qualifying micro" and "qualifying small" entities are subject to change — verify on revenue.ie before filing.
4. Transfer pricing local file / master file content is referenced but not assembled here (separate skill needed if in scope under s835D-G).
5. SARP, FED, remittance basis, and split-year residency are out of scope (Section 12).
6. Pillar Two QDMTT / IIR / UTPR detailed computation is out of scope (Section 12, R-IE-ASM-7).
7. Stamp duty, customs, VRT, LPT, DWT reclaim, MAP/APA all out of scope.
8. Some Finance Act 2024 / Finance Act 2025 figures (Standard Fund Threshold schedule, R&D 30% uplift, ROS pay & file extended date) are marked TBC — confirm against the latest published Finance Act and Revenue eBrief at filing time.
9. CRO annual return (Form B1) is referenced but is a CRO filing, not a Revenue filing — handled separately.

Change log

• v1.0 (May 2026): Initial release. Modelled on mt-return-assembly, us-ca-return-assembly, and id-return-assembly, adapted for Irish self-assessment regime, ROS filing, and PAYE Modernisation environment. Coordinates eleven upstream Ireland skills.

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Section 16 — Sources

Source	Reference
Taxes Consolidation Act 1997 (TCA 1997, as amended)	Income tax, corporation tax, capital gains tax, USC, PRSI Class S, preliminary tax, surcharges, interest, retention
Value-Added Tax Consolidation Act 2010 (VATCA 2010)	VAT framework, VAT3, RTD, registration thresholds
Capital Acquisitions Tax Consolidation Act 2003 (CATCA 2003)	CAT / IT38
Finance Act 2024	R&D 30% first €50,000 uplift; Standard Fund Threshold phased increase; other 2025 changes
Finance (No. 2) Act 2023	VAT thresholds €85,000 / €42,500 (effective 1 Jan 2025); Pillar Two Part 4A TCA 1997
s959AN / s959AS / s959AT TCA 1997	Preliminary tax safe harbours (individuals + companies)
s1080 TCA 1997	Interest on late payment
s1084 TCA 1997	Late filing surcharge
s440 / s441 TCA 1997	Close company surcharges
s382 / s396 TCA 1997	Losses
s522 TCA 1997	PSWT (Professional Services Withholding Tax)
s787 / s790A TCA 1997	Pension contributions and earnings cap
s597AA TCA 1997	Entrepreneur Relief CGT
s531AN TCA 1997	USC self-employed surcharge 3% over €100,000
s886 TCA 1997	Record retention 6 years
s917EA TCA 1997	Mandatory eFiling
s959B TCA 1997	Chargeable person definition
s835D-G TCA 1997	Transfer pricing
Part 4A TCA 1997	Pillar Two
Revenue Commissioners	https://www.revenue.ie
ROS — Revenue Online Service	https://www.ros.ie
myAccount	https://www.ros.ie/myaccount-web/home.html
Companies Registration Office (CRO)	https://www.cro.ie (Form B1 annual return — separate filing)
Skill version	1.0

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OpenAccountants — open-source accounting skills for AI This is not tax advice. All outputs must be reviewed and signed off by a credentialed Irish reviewer — Chartered Accountants Ireland (CAI), ACCA-IE, or a Chartered Tax Adviser (CTA, Irish Tax Institute) — before filing via the Revenue Online Service (ROS).

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