Form 11 for Irish investors: shares, funds and income

Separate the investment records by treatment

Start with the legal investment and the type of event. The share CGT computation concerns disposals and their allowable matched costs. A fund schedule concerns its own chargeable events. Dividend and interest statements provide income evidence and may need gross amounts and foreign tax details.

FiscalFox exports these records separately. A completed ordinary-share figure should not be read as confirmation that every other investment panel is complete. Give each source record to the section it actually supports.

Check offshore-fund acquisition reporting

Revenue’s offshore-fund manual says a person acquiring a material interest in an equivalent offshore fund is a chargeable person for that period and must include the fund details in the appropriate return. This is why having no ETF sale does not by itself establish that no Form 11 is needed.

For an individual, the manual identifies the Offshore Funds (Part 27 Chapter 4) area of Panel E for relevant payments and disposals, including deemed disposals. Use the current form and the exact fund treatment rather than putting these events into ordinary CGT.

Sources: Revenue: offshore-fund reporting and tax (27-04-01)

Prepare a return evidence checklist

For each source, retain the account and period, original export and relevant investment identifiers. Reconcile share filing totals to sale records and fund events to purchase lots, values and previous tax. For income, keep the statement showing whether the amount is gross or net and any withholding.

An income export with an amount but no reliable income classification is evidence to review, not an invented final tax amount. Trades-only broker exports also do not prove that no dividends or interest were received.

• Share computation, disposal count, gross consideration and allowable costs.
• Fund acquisition details, distributions, disposals and eight-year events.
• Dividend and interest statements with gross/net and withholding evidence.
• Prior losses, prior fund tax, payment confirmations and earlier returns.

Apply the correct Form 11 deadline

The normal deadline for the 2025 return is 31 October 2026. The announced 18 November 2026 extension requires both filing the Form 11 and making the appropriate Income Tax balance and preliminary-tax payments through ROS.

This does not defer CGT that was payable earlier. Nor should ordinary CGT payment dates be applied universally to fund income or fund gains: the regime determines the relevant tax and return route.

Sources: Revenue: filing your 2025 Form 11 · Revenue: ROS extension conditions · Revenue: paying and filing CGT

Use the report as workings for your own submission

Keep the source history, computation and final filed return together. Check whole-euro entries and any gross-to-net reconciliation against the year-specific form. Preserve separate notes for items outside the calculated share or fund scope.

FiscalFox’s current Irish supporting pack is free and does not submit Form 11, register you with Revenue or pay a liability. If an accountant files for you, send the organised schedules and source evidence so the remaining return can be reviewed without rebuilding the trade history.