Every year the Form 11 is updated. Here are 3 new elements to be aware of as you complete your 2019 Tax Return.

1. Spouse’s PPSN
Where a married couple are jointly assessed it is now mandatory to add a spouse’s accurate and verified PPS number.

2. COVID-19 Relief
The Terminal Loss Relief sub-panel has been is updated with additional questions so self-employed individuals, whose business activities have been adversely impacted by COVID-19 restrictions, can claim for loss relief.

3. Late filing surcharge for directors
For directors, the late filing surcharge has always been calculated on the amount of tax due before the credit for PAYE deducted at source was taken into account.

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