Revenue is currently comparing the pension information received from DSP with the return of income Form11 for individuals who received a DSP pension payment in 2010 and prior, with a view to identifying those who either did not declare this income or who under-declared the amount received on their return.

Individuals should now review their returns to ensure they have correctly disclosed this income or amend their return.

Patrick O Rourke, Partner, O’KellySutton, Chartered Accountants, Tax Consultants and Business Advisors