Ireland · Income Tax

Use this skill whenever asked to assemble, finalize, or package an Irish annual tax return. Trigger on phrases like "Ireland tax return assembly", "Form 11 final", "CT1 final filing", "ROS submission Ireland", "preliminary tax Ireland", "31 October Ireland", "assemble Irish return", "prepare Form 11", "prepare Form 12", "finalize Irish self-assessment", or "Revenue Online Service pay and file". This is the capstone orchestrator that pulls together outputs from ie-income-tax-form11, ie-preliminary-tax, ie-prsi-class-s, ie-usc, ireland-vat-return, ie-corporation-tax, ie-paye, ie-payroll, ie-cgt, ie-cat, and ie-formation into a single Form 11 / Form 12 / CT1 working paper plus payment and filing instructions for the Revenue Online Service (ROS). It does not recompute anything itself — it reconciles upstream outputs, builds the line-by-line working paper, generates ROS payment instructions, and produces a reviewer brief and taxpayer action list. ALWAYS read this skill last when finalizing an Irish tax return.

ALWAYS USE THIS SKILL when a user asks for help preparing an Irish tax return AND mentions freelancing, self-employment, sole trader, LTD, contractor, or PSC in Ireland. Trigger on phrases like "Ireland tax return", "Form 11 Ireland", "Form 12 Ireland", "Irish sole trader", "Irish LTD CT1", "ROS Revenue Online Service", "self-assessment Ireland", "preliminary tax Ireland", "PRSI Class S", "USC Ireland", "Irish VAT registration", "Pillar Two QDMTT Ireland", or any similar phrasing where the user is an Irish tax resident self-employed individual, sole trader, partner, or small LTD director-shareholder. This is the REQUIRED entry point for the Irish freelance / SME workflow — every downstream skill in the stack (ie-income-tax-form11, ie-preliminary-tax, ie-prsi-class-s, ie-usc, ireland-vat-return, ie-corporation-tax, ie-paye, ie-payroll, ie-cgt, ie-cat, ie-formation, ie-return-assembly) depends on this skill running first. Uses ask_user_input_v0-style structured questions. Irish tax residents only (full-year residents under Section 819 TCA 1997, plus the 280-day combined test). ALWAYS read this skill first when starting an Irish freelance / SME tax workflow.

Use this skill whenever asked about Irish Corporation Tax for a resident Irish company or branch of a non-resident company carrying on a trade in Ireland. Trigger on phrases like "Ireland CT", "Ireland corporation tax", "12.5% Ireland", "Irish trading rate", "Pillar Two Ireland", "Irish CT1 return", "Revenue Online Service CT", "ROS CT1", "Section 21 TCA", "Section 21A passive income", "Knowledge Development Box", "KDB", "R&D tax credit Ireland", "Section 766", "Section 110 SPV", "group relief Ireland", "preliminary CT", "iXBRL accounts", "QDMTT Ireland", "IIR Ireland", or "UTPR Ireland". Covers the 12.5% trading rate (Section 21 TCA 1997), the 25% non-trading rate (Section 21A) on passive income, the Pillar Two 15% effective minimum tax for in-scope MNEs implemented via Finance (No. 2) Act 2023 (IIR, QDMTT, UTPR), the R&D tax credit at 30% under Section 766 TCA (as raised by FA 2024) refundable in three instalments, the Knowledge Development Box at 6.25% effective rate, Section 110 securitisation SPV rules, group relief at the 75% threshold, trading loss relief (one-year carry-back, indefinite carry-forward), preliminary tax (90% current year or 100% prior year), and final CT1 filing within 9 months of year-end (by the 23rd of that month for ROS users) with iXBRL-tagged financial statements via Revenue Online Service. Out of scope: personal income tax (use ie-income-tax-form11), USC (use ie-usc), PRSI Class S (use ie-prsi-class-s), VAT (use ireland-vat-return), preliminary income tax (use ie-preliminary-tax), partnerships and unincorporated businesses, foreign branch trading profits taxed under Section 25 attribution rules, banking and insurance sector specific regimes, life assurance Case I/IV computations, REIT (Section 705A) and IREF (Section 739K) specific returns, petroleum and mineral extraction profits, and Irish Collective Asset-management Vehicles (ICAVs). ALWAYS read this skill before touching any Irish Corporation Tax work.

Use this skill whenever asked about Irish Preliminary Tax for self-employed individuals. Trigger on phrases like "preliminary tax Ireland", "Form 11", "self-assessed tax Ireland", "October 31 deadline", "ROS filing", "100% rule preliminary tax", "90% rule Ireland", or any question about estimated tax payment obligations for a self-employed client in Ireland. Covers the 100%/90% prior-year/current-year rules, payment deadlines, and surcharges. ALWAYS read this skill before touching any Ireland preliminary tax work.

Use this skill whenever asked about Irish income tax for self-employed individuals filing Form 11. Trigger on phrases like "Form 11", "self-assessment Ireland", "Case I profits", "Case II profits", "USC", "PRSI Class S", "preliminary tax Ireland", "earned income credit", "trading profits", "self-employed tax Ireland", "ROS filing", or any question about computing or filing income tax for a self-employed person in Ireland. This skill covers income tax rates (20%/40%), USC bands, PRSI Class S, personal tax credits, allowable deductions, capital allowances, preliminary tax, and Form 11 structure. ALWAYS read this skill before touching any Irish income tax work.