Last year (2003 return) I mistakenly put my pension contribution into the Superannuation Contributions (lump sum payment) field on the PAYE/BIK/Pensions form.
Based on a conversation I had with the Revenue I believe that this pension lump sum contribution should have been entered into the Personal Tax Credits form Retirement Annuity Relief / PRSA sub-form.
When I went into the ROS Offline application and made the above adjustments, there was no change to the amount of tax due.
However, even though this change did not affect the results of the tax calculation, this Pension contribution still needed to be entered into the correct field on the ROS offline application.