myAccount or ROS / full guide

Which tax return do I file: PAYE return, Form 11 or neither?

Most PAYE workers only need the PAYE Income Tax Return in myAccount. You become a chargeable person and must file Form 11 on ROS if your taxable non-PAYE income is over 5,000 euro, or your gross non-PAYE income is over 30,000 euro, or you are a proprietary director, or you have a trade or profession. PAYE status alone does not guarantee a PAYE-only return.

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Written by PAYEWise editorial team, plain-English tax writers working from Revenue sources. Tax review: pending appointment of a named tax-qualified reviewer. Reviewed 28 October 2026.

Steps

List all income that is not taxed through payroll.
If taxable non-PAYE income is 5,000 euro or less and gross is 30,000 euro or less, you can usually declare it in the PAYE return and Revenue will collect the tax by adjusting your credits.
Above either limit, or if any self-assessment exception applies, register for Income Tax self-assessment and file Form 11 by 31 October.
If unsure, check Revenue's page on who must submit a return.

Section-by-section help

Labels reflect the current verified version of the Revenue service. Samples use fictional data only.

Taxable non-PAYE income over 5,000 euro

What it means: Net profit from rent, trading or other sources after expenses.
Who needs it: Anyone with side income.
Where the figure comes from: Your own records.
Pitfalls: It is the taxable (net) figure that counts for this test.

Chargeable person Source R5

Gross non-PAYE income over 30,000 euro

What it means: Total before expenses, even if the profit is small.
Who needs it: Landlords with high gross rent.
Where the figure comes from: Your own records.
Pitfalls: High gross rent with low profit still triggers Form 11.

Gross income Source R5

Proprietary director

What it means: You own or control more than 15% of the company that employs you.
Who needs it: Company directors.
Where the figure comes from: Company records.
Pitfalls: Form 11 is required even if all income is through payroll.

Self-assessment Source R15

Beyond self-service?

Foreign income, a rental business, a proprietary directorship or a Revenue intervention usually justify a professional. PAYEWise does not file returns; a partner accountant can quote a fixed fee.

Ask an accountant (no obligation; the free myAccount route always comes first)

Sources and review

R5Who needs to submit a tax returnofficialchecked 2026-10-28
R15Forms used in self-assessmentofficialchecked 2026-10-28

Last reviewed 2026-10-28 (awaiting sign-off by a named tax-qualified reviewer). Every factual tax rule on this page is backed by a dated Revenue source. Spotted an error? Use the contact page.

At a glance

Service: myAccount or ROS
Purpose: Decide whether you are a chargeable person.
Who: Employees with side income, new landlords, directors and first-time self-assessors.