4 skills across 1 job. Each skill is authored by an accountant; the ones more colleagues stand behind rise to the top.
Use this skill first when someone wants help with an Irish tax return and is a freelancer, self-employed person, sole trader, partner, contractor, or director-shareholder of a small LTD or personal service company in Ireland, with triggers such as "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" or "Pillar Two Ireland". It asks the intake questions that decide the route (tax residence, domicile and ordinary residence, entity type, the self-assessment registration tests, the VAT registration thresholds, the Class S income and director tests, preliminary tax options, the ROS pay and file date, employees, RCT, capital gains and gifts), routes to ie-income-tax-form11, ie-preliminary-tax, ie-prsi-class-s, ie-usc, ie-vat-return, ie-corporation-tax, ie-payroll, ie-cgt, ie-cat, ie-non-dom and ie-formation, hands off to ie-return-assembly, and refers non-residents, arrival and departure years and large groups.
Irish Corporation Tax for Irish-resident companies and Irish branches, for accounting periods in 2026 with a dated section on the 2025 CT1 now being filed: the trading and non-trading rates, chargeable gains inside CT, Pillar Two scope, close-company and service-company surcharges, small and large company preliminary tax, CT1 and iXBRL filing on ROS, trading losses and group relief, start-up relief, the R&D corporation tax credit and its instalments, the Knowledge Development Box, capital allowances, interest limitation, late filing surcharges, restriction of reliefs and interest.
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.
Ireland Form 11 self-assessment for self-employed people and other chargeable persons: who must file, adjusting trading profit, capital allowances including the CO2 car limits, income tax bands and credits, USC and its surcharge, PRSI Class S, preliminary tax tests, the Pay and File and ROS extension dates, late filing surcharges and interest. Use for 2026 estimates and the 2025 return being filed now.