IEREVENUECapital Acquisitions Tax

Official form guide

Form IT38: Form IT38S

Form IT38S is an Irish tax form issued by the Revenue Commissioners. The 'IT' prefix suggests it relates to Income Tax, and the 'S' likely indicates it's a supplementary form.

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Form Overview

Revenue Commissioners - Form IT38: Form IT38S

Form IT38S is an Irish tax form issued by the Revenue Commissioners. The 'IT' prefix suggests it relates to Income Tax, and the 'S' likely indicates it's a supplementary form.

Additional income details, corrections, or supplementary declarations related to income tax matters. Not confirmed in official source for specific information requirements.

Risk Radar

Scan points
  • 1Using an outdated version of the form is a common mistake that can lead to processing delays.
  • 2Incorrect income figures leading to under or over payment of tax
  • 3Missing signatures or required declarations
  • 4Using an outdated version of the form
  • 5Failing to include necessary supporting documentation

Plain English

This is an Irish tax form from the tax authority. If you're dealing with Irish income taxes and need to provide additional information or corrections, this supplementary form might be relevant.

Submission Date

  • Filing date: Supplementary tax declarations generally have deadlines 4 weeks after the initial filing deadline or when the change occurs, whichever is later.
  • Preparation window: collect IDs, supporting records, and signatures in advance.
  • Final review: verify names, dates, and required fields before submission.

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Glossary Terms

Hover a term to preview the meaning.

What this form is for

  • Use for supplementary income declarations after your initial tax return
  • Use for correcting errors in previously filed tax returns
  • Use when reporting additional income not initially declared
  • Not for initial tax returns - use the main IT form instead
  • Not for VAT matters - use VAT-specific forms

Form selector

Use this form or another form?

Initial income tax return

First-time declaration requires the primary form

✓ Check if you're filing for the first time

IT20 or main IT form

VAT reporting

Different tax type with separate rules

✓ Confirm you're dealing with income tax, not VAT

VAT returns

Corporation tax

Different tax for companies vs individuals

✓ Verify if you're filing as an individual or company

CT1 form

Capital gains tax

Specific tax for asset sales

✓ Check if your income is from employment or asset sales

CGT forms

Deadline or filing window

Supplementary tax declarations generally have deadlines 4 weeks after the initial filing deadline or when the change occurs, whichever is later.

Before you submit

  1. 1Complete all sections relevant to your situation
  2. 2Double-check calculations and personal details
  3. 3Sign and date the form if required
  4. 4Include any necessary supporting documents
  5. 5Keep a copy of the submitted form for your records

How to file this form

  1. 1Obtain the latest version of Form IT38S from Revenue's website
  2. 2Complete all required sections with accurate information
  3. 3Calculate any additional tax liability or refund due
  4. 4Submit through ROS, by post, or in person as appropriate
  5. 5Keep proof of submission for your records

Known limitations

  1. 1May not be used for initial tax returns
  2. 2Cannot be used for VAT matters
  3. 3Processing times may vary depending on submission method
  4. 4May require additional documentation for complex cases

Field map

Compact field-by-field guide

6 fields

Identity

3 items

Name

Your full name as Revenue holds it.

Requiredtext
PPS Number

Your Personal Public Service number — Revenue matches the form to your record with this.

Requiredtext
Address

Your current address, including Eircode.

Requiredtext

Details

1 items

Tax Year or Period

The year or period the form relates to.

Requiredtext

Amounts

1 items

Income, Relief or Credit Amounts

Enter each amount against the heading it belongs to.

amount

Declaration

1 items

Declaration and Signature

Sign to confirm the details are correct and complete.

Requiredsignature
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Current form status
REVENUE

Form versions may be updated annually or when tax rules change. Always check Revenue's website for the most current version before filing.

What changed or needs a fresh check

  • Verify the form matches the current tax year
  • Check for any recent updates to tax rates or allowances
  • Confirm all personal details sections are still required
  • Ensure calculation methods haven't changed

Quick Facts

Taxpayers who need to provide supplementary income tax information to the Revenue Commissioners. Not confirmed in official source for specific taxpayer types.
Additional income details, corrections, or supplementary declarations related to income tax matters. Not confirmed in official source for specific information requirements.
Typically submitted when there are changes to income circumstances or when additional information is required after an initial tax return. Not confirmed in official source for specific timing requirements.
Can usually be submitted through the Revenue Online Service (ROS) portal, by post to Revenue Commissioners, or possibly in person at a tax office. Not confirmed in official source for specific submission methods.
Submitting incorrect or incomplete tax information can lead to penalties, interest charges, or unnecessary correspondence with tax authorities. Not confirmed in official source for specific consequences.
Obtain the current version of the form from Revenue's website, complete all required sections with accurate information, attach supporting documents if needed, and submit through your preferred method. Not confirmed in official source for specific completion requirements.

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Sources

  • SRCForm name: IT38S
  • SRCIssuing agency: Revenue Commissioners (REVENUE)
  • SRCForm number: IT38
  • SRCPrefix 'IT' suggests relation to Income Tax
  • SRCSuffix 'S' likely indicates supplementary form
  • SRCSupplementary forms typically used for corrections or additional information
  • SRCCan be submitted through Revenue Online Service (ROS)
  • SRCNot confirmed in official source for exact requirements or deadlines

Common confusion points

Confusing this form with the main income tax return form

Uncertainty about when supplementary declarations are required

Difficulty determining which sections apply to your situation

Confusion about supporting documentation requirements

Uncertainty about deadlines for supplementary filings

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Source transparency

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