Form 11 for proprietary directors

Sources checked 10 November 2026

Check which director rules apply

Revenue requires proprietary directors to file an Income Tax Return (Form 11). Your company may also operate PAYE on director pay. The company’s payroll reporting and your personal self-assessment are separate obligations.

Bring together your income and claims

Start with your Employment Detail Summary and details of any additional income, such as rents, dividends or foreign income. Gather the evidence for reliefs you plan to claim, and keep details of tax already paid.

Check the annual Pay and File timetable

Use Revenue’s guidance for the tax year in question. Any ROS extension is year-specific and subject to Revenue’s conditions. Check whether a balancing payment or preliminary tax is also due.

Official guidance

• Revenue guidance on directors
• Revenue guidance on filing your tax return

This guide covers general rules. Check the dates and requirements that apply to your company or tax return.