Self employed - must I have accounts?

[PetPal]

Does a self employed person (PSV driver) have to have a set of Accounts prepared in order to make his Income Tax Return? I am looking at the relevant Form 11 and, although they don't require a set of accounts to be returned with the form, they do ask for "an extra of information from the accounts". I had assumed that I could make my return using the ROS (Revenue online service), and that therefore I would not require an accountant. Can I make my own return, or must I have an accountant/a set of accounts?

 

[Joe1234]

You dont necessarily need an accountant, but you should get one.

You do need to have a set of accounts prepared in order to complete the extract from accounts section of the Form 11. If you are ever the subject of a revenue audit, then you will need to back up your extract from accounts, with actual accounts.