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Sample sheet: a sole trader with a €3,200 Form 11 balance proposes €500 down and €225 a month. Sample sheet: a sole trader with a €3,200 Form 11 balance proposes €500 down and €225 a month.

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Download the sheet in Word

The sheet is written. Add your debt, down-payment and six months of figures.

Then. Apply in ROS with the ePPA1 form and keep an eye on ROS for Revenue’s reply.

Revenue Phased Payment Arrangement — the preparation sheet is ready

If you cannot pay a tax bill such as your Form 11 balance in one go, you can apply to Revenue for a Phased Payment Arrangement in ROS. You need a total debt over €500 including interest and penalties, all returns filed, no existing arrangement, and you must keep paying current taxes. You fill in the ePPA1 form; Revenue replies within ten days. The sheet is below.

Updated: · Next check 2027-02-07

Revenue Phased Payment Arrangement Opening…
Revenue Phased Payment Arrangement: first page
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File every return first: without that, no PPA.

Propose a monthly amount you can really keep.

Full text of the sheet

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Phased Payment Arrangement with Revenue: preparation sheet

Name: [NAME] · PPSN: [PPSN] · Tax: [INCOME TAX / FORM 11 BALANCE, OTHER]

1. Can I apply?

  • ☐ Total debt, including interest and penalties, is more than €500: [AMOUNT]
  • ☐ All tax returns due to Revenue are filed (Form 11 for [YEAR] filed on [DATE])
  • ☐ I do not have an existing Phased Payment Arrangement
  • ☐ I can pay my current taxes as they fall due

2. What I will propose

ItemMy figure
Total debt[AMOUNT]
Down-payment I can make now[AMOUNT]
Repayment period[NUMBER] months
Monthly instalment[AMOUNT]
Preferred repayment date[DAY OF THE MONTH]
Bank account for direct debit[BANK, IBAN LAST 4 DIGITS]

3. Six-month cash flow (Revenue may ask for it)

MonthMoney inMoney outLeft for tax
[MONTH 1][AMOUNT][AMOUNT][AMOUNT]
[MONTH 2][AMOUNT][AMOUNT][AMOUNT]
[MONTH 3][AMOUNT][AMOUNT][AMOUNT]
[MONTH 4][AMOUNT][AMOUNT][AMOUNT]
[MONTH 5][AMOUNT][AMOUNT][AMOUNT]
[MONTH 6][AMOUNT][AMOUNT][AMOUNT]

4. Apply and follow up

  • ☐ Applied in ROS with the ePPA1 form on [DATE]
  • ☐ Bank statements ready, if asked
  • ☐ Revenue reply expected within ten days: by [DATE]
  • ☐ Extra information requested? Replied on [DATE] (if not answered in time, the application is cancelled)

Deadlines

The rules, with the source

WhatDeadlineSource
DebtTotal debt including interest and penalties greater than €500Revenue, How to apply for a Phased Payment Arrangement (PPA)
ReturnsAll tax returns due to Revenue submittedRevenue, How to apply for a Phased Payment Arrangement (PPA)
Existing arrangementYou must not already have a PPARevenue, How to apply for a Phased Payment Arrangement (PPA)
Current taxesYou agree to pay them as they fall dueRevenue, How to apply for a Phased Payment Arrangement (PPA)
HowIn ROS, with the ePPA1 formRevenue, How to apply for a Phased Payment Arrangement (PPA)
ReplyWithin ten days; if Revenue asks for more and you do not reply in time, the application is cancelledRevenue, How to apply for a Phased Payment Arrangement (PPA)

Revenue may ask for bank statements, a six-month cash-flow projection or management accounts. Interest on late tax is not covered here.

Step by step

What to do, in order

  1. 1

    Check the four conditions

    Debt, returns, no PPA, current taxes.

  2. 2

    File any missing return

    First.

  3. 3

    Work out what you can pay

    Down-payment and monthly.

  4. 4

    Fill the cash-flow table

    Six months.

  5. 5

    Apply in ROS

    ePPA1 form.

  6. 6

    Watch ROS

    Reply within ten days.

Questions

Can I pay my Form 11 tax in instalments?

You can apply for a Phased Payment Arrangement in ROS if your total debt is over €500 and all returns are filed.

What is the ePPA1?

The electronic application form for a PPA; every applicant must complete it.

How long does Revenue take?

Revenue says you will receive a response within ten days.

What documents may they ask for?

Bank statements, six-month cash-flow projections or management accounts.

Can I have two arrangements?

No: one condition is that you do not have an existing PPA.

Official sources

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This is a checklist, not tax advice. Revenue decides.