Irish Revenue has issued eBrief No. 181/25 on updates to the guidance on Income Tax Return Form 11 for 2024.
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Revenue eBrief No. 181/25 Income tax return 2024 - ROS Form 11 TDM 38-01-04I
The Tax and Duty Manual Part 38-01-04I - Income tax return 2024 - ROS Form 11 has been amended as follows:
- at paragraph 4.2 to include advice for non-resident landlords making claim for Residential Premises Rental Income Relief (RPRIR) to ensure Worldwide Income is declared on the return
- at paragrap…