Notice of Assessment-Land Payments Pensioner

the whole year inn · 04-07-2019 07:35AM #1

My mother is reapplying for her medical card, she is on disability allowance for a long time now and hasn't worked in Ireland .She is Irish .
The medical card application there saying they want a full notice of Assessment from Revenue for the land payments she received every year but I dont think she even has a revenue account . She sent in the statement from the department of Agriculture,Food and Marine but that was good enough.
The farm payments are by no means big and is truly not hiding anything is just revenue wont have an account for her.
What can she do to get this notice of Assessment?

relax carry on · 04-07-2019 08:08AM

the whole year inn wrote: »

My mother is reapplying for her medical card, she is on disability allowance for a long time now and hasn't worked in Ireland .She is Irish .
The medical card application there saying they want a full notice of Assessment from Revenue for the land payments she received every year but I dont think she even has a revenue account . She sent in the statement from the department of Agriculture,Food and Marine but that was good enough.
The farm payments are by no means big and is truly not hiding anything is just revenue wont have an account for her.
What can she do to get this notice of Assessment?

She has to file a form 11 and declare her taxable income. That's her taxable DEASP payments and her farming income. She'll have to draw up a set of farm accounts to show the agricultural payments and any additional payments (sales) less any allowable expenses incurred in running the farm. She'll have to enter this information on the form 11. Once it's processed the notice of assessment should issue.

Also unless she was told not to file a return by Revenue, she is supposed to file one each year declaring her taxable income. She may not have a liability in the end but she is supposed to do this.

the whole year inn · 04-07-2019 08:36AM

relax carry on wrote: »

She has to file a form 11 and declare her taxable income. That's her taxable DEASP payments and her farming income. She'll have to draw up a set of farm accounts to show the agricultural payments and any additional payments (sales) less any allowable expenses incurred in running the farm. She'll have to enter this information on the form 11. Once it's processed the notice of assessment should issue.

Also unless she was told not to file a return by Revenue, she is supposed to file one each year declaring her taxable income. She may not have a liability in the end but she is supposed to do this.

Will she have to do this for every year gone previous , she always delceared this with socail welfare and when she was means tested for the pension it was all declared.

Stratvs · 04-07-2019 08:48AM

HSE look for "latest" Notice of Assessment so for most people now that would be 2018 they'd expect, although some wouldn't have that yet as filing deadline not until October 19.

Is she over/under 70?

The land payments you refer to are they solely DAFM ? Is there no income otherwise from the land?

the whole year inn · 04-07-2019 08:56AM

Stratvs wrote: »

HSE look for "latest" Notice of Assessment so for most people now that would be 2018 they'd expect, although some wouldn't have that yet as filing deadline not until October 19.

Is she over/under 70?

The land payments you refer to are they solely DAFM ? Is there no income otherwise from the land?

She is under 70 , as in DAFM they get Glas and beef payment and 2 others, the money is not alot really .

Stratvs · 04-07-2019 09:04AM

the whole year inn wrote: »

She is under 70 , as in DAFM they get Glas and beef payment and 2 others, the money is not alot really .

The medical card income limits for under 70 are a lot less than for over 70 so that may be why they are being very strict.

https://www.citizensinformation.ie/en/health/medical_cards_and_gp_visit_cards/medical_card_means_test_under_70s.html#l6aeed

She needs as others have said, to file a Form 11 and get the assessment.
DAFM already provide Revenue with amounts paid to taxpayers by them so she may come on their radar otherwise going forward if not filing even if there is no liability.

relax carry on · 04-07-2019 01:24PM

the whole year inn wrote: »

She is under 70 , as in DAFM they get Glas and beef payment and 2 others, the money is not alot really .

It may not be a lot but depending on the taxable nature of the income, her age etc she may have some sort of liability or none at all. She is required to file a return with Revenue declaring the income. Do it for 2018 and the NOA should issue. No harm to maybe have a conversation with an accountant about it.

the whole year inn · 22-08-2019 01:25PM

relax carry on wrote: »

She has to file a form 11 and declare her taxable income. That's her taxable DEASP payments and her farming income. She'll have to draw up a set of farm accounts to show the agricultural payments and any additional payments (sales) less any allowable expenses incurred in running the farm. She'll have to enter this information on the form 11. Once it's processed the notice of assessment should issue.

Also unless she was told not to file a return by Revenue, she is supposed to file one each year declaring her taxable income. She may not have a liability in the end but she is supposed to do this.

There is over 40 Pages in that form 11, Where on the form would these payments have to be entered, anyone have an idea which section?

Notice of Assessment-Land Payments Pensioner

Comments