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Back to Top This guide sets out the basic principles of the Self-Assessment system as it applies to Income Tax and Capital Gains Tax.
It aims to answer many of the questions that arise when individuals find that they are chargeable to tax under Self-Assessment.
Mandatory electronic payments and filing, using Revenue On-Line Service (ROS), is part of Revenue's strategy to establish the use of electronic channels as the normal way of conducting tax business.
From 1 June 2011, certain individuals are required to file their tax returns electronically.
It replaced both the Income Levy and the Health Contribution.
Self-Assessment applies for Income Tax purposes to: For information on the amount of income that can be coded under the PAYE system, please refer to Tax Briefing No.