# Where to enter AVC on Form 11



## extopia (15 Oct 2008)

Where on 2007 Form 11 does one enter an AVC (made by Oct 31 2008) to an Occupational Pension scheme. The section on Charges & Deductions only seems to deal with PRSA contributions.


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## Protocol (15 Oct 2008)

As an employee, should you not be using Form 12?

The AVC are at section 35 of Form 12.


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## extopia (15 Oct 2008)

Protocol said:


> As an employee, should you not be using Form 12?
> 
> The AVC are at section 35 of Form 12.



Married filling jointly, one employee, one self-employed. We use Online Form 11. (Even if I wanted to use Form 12 it's not available via ROS).


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## Protocol (15 Oct 2008)

I see.

Note that trade income up to 50k is allowed on the Form 12.

Sorry I can't be of more help.


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## Protocol (15 Oct 2008)

[broken link removed]

I see what you mean - space for RACs and PRSAs, but no sign of AVCs.

[broken link removed]


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## extopia (15 Oct 2008)

Hey, Protocol, I appreciate your checking it out, thanks. 

Maybe what I'm talking about - a pension plan provided by my spouse's employer - is actually an RAC? And in my case, I am self-employed sole trader and will be opening a pension plan by end of this month to qualify for relief on the contributions.

My spouse wants to make an additional payment to bring contributions to the maximum allowable.

What exactly is an RAC?


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## Protocol (16 Oct 2008)

Retirement Annuity Contract.

I had an RAC when I took out a personal pension while I was on contact, before I joined an occupational scheme.

So my personal pension was called an RAC.

I don't think occupational pensions are RACs??

If you take out a traditional private pension, it will be a RAC.  Your other choice is the more modern PRSA.


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## Clarkey (16 Oct 2008)

extopia said:


> Where on 2007 Form 11 does one enter an AVC (made by Oct 31 2008) to an Occupational Pension scheme. The section on Charges & Deductions only seems to deal with PRSA contributions.


 
Section 217 (C) on page 9


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## extopia (16 Oct 2008)

Clarkey said:


> Section 217 (C) on page 9



Yep, that appears to be it on the "paper" form! The equivalent line on the ROS version of the form is in the "Allowable Deductions Incurred in Employment" section of the PAYE/BIK/Pensions tab.

Many thanks, Clarkey.



(btw the 2007 form 11 is [broken link removed])


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## Graham_07 (16 Oct 2008)

Protocol said:


> Note that trade income up to 50k is allowed on the Form 12.


 
Do you mean you can be self-employed with income of up to €50Kpa and file a Form 12?


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## extopia (17 Oct 2008)

No. Form  12 is for employees, pensioners and non-proprietary directors.

Here's what it says on the form itself: 


_This tax Return should be completed by an individual whose source of income is from a PAYE employment or pension or by a non-proprietary company director who pays all his/her Income Tax under the PAYE system._


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