NOtes on Form 1 Document type definition for the tax year JANUARY 1st 2009 – december 31st 2009
Version Control 9
Notes On Elements 9
Validation 9
Internal Elements 9
Mini Calculations 9
Form1 10
Occurrences 10
Attributes 10
Validation 10
Sub Elements 10
ContactDetails 11
Occurrences 11
Attributes 11
Validation 11
Sub Elements 11
Contact 12
Occurrences 12
Attributes 12
Validation 12
Sub Elements 12
TrustDetails 13
Occurrences 13
Attributes 13
Validation 13
Sub Elements 13
Trust 14
Occurrences 14
Attributes 14
Notes 14
Validation 14
Sub Elements 14
Trustees 15
Occurrences 15
Attributes 15
Validation 15
Sub Elements 15
AssetDistribution 16
Occurrences 16
Attributes 16
Validation 16
Sub Elements 17
AssetTransfer 18
Occurrences 18
Attributes 18
Validation 18
Sub Elements 19
InvestmentIncome 20
Occurrences 20
Attributes 20
Validation 20
Sub Elements 20
UntaxedIncome 21
Occurrences 21
Attributes 21
Validation 21
Sub Elements 21
DepositInterest 22
Occurrences 22
Attributes 22
Validation 22
Sub Elements 22
SavingAccounts 23
Occurrences 23
Attributes 23
Validation 23
Sub Elements 23
IrishResidentCompany 24
Occurrences 24
Attributes 24
Validation 24
Sub Elements 24
Covenant 25
Occurrences 25
Attributes 25
Validation 25
Sub Elements 25
NonExemptPatent 26
Occurrences 26
Attributes 26
Validation 26
Sub Elements 26
NotShownElsewhere 27
Occurrences 27
Attributes 27
Validation 27
Sub Elements 27
IrishRentalIncome 28
Occurrences 28
Attributes 28
Validation 28
Sub Elements 28
Rental 29
Occurrences 29
Attributes 29
Notes 29
Validation 29
Sub Elements 30
Expenses 31
Occurrences 31
Attributes 31
Validation 31
Sub Elements 31
RentalCapital 32
Occurrences 32
Attributes 32
Validation 32
Sub Elements 33
ForeignIncome 34
Occurrences 34
Attributes 34
Validation 34
Sub Elements 34
Dividends 35
Occurrences 35
Attributes 35
Validation 35
Sub Elements 35
EUDepositInterest 36
Occurrences 36
Attributes 36
Validation 36
Sub Elements 37
USDividends 38
Occurrences 38
Attributes 38
Validation 38
Sub Elements 38
CanadianDividends 39
Occurrences 39
Attributes 39
Validation 39
Sub Elements 39
IncomeForeignTrade 40
Occurrences 40
Attributes 40
Validation 40
Sub Elements 40
ForeignRents 41
Occurrences 41
Attributes 41
Validation 41
Sub Elements 42
IntRoyaltiesAnnuities 43
Occurrences 43
Attributes 43
Validation 43
Sub Elements 43
IrishTaxDedEncashment 44
Occurrences 44
Attributes 44
Validation 44
Sub Elements 44
ForeignAccountDetails 45
Occurrences 45
Attributes 45
Validation 45
Sub Elements 45
LifePolicies 46
Occurrences 46
Attributes 46
Validation 46
Sub Elements 48
OffshoreFunds 49
Occurrences 49
Attributes 49
Validation 49
Sub Elements 52
OtherOffshoreFunds 53
Occurrences 53
Attributes 53
Validation 53
Sub Elements 54
ForeignBankAccounts 55
Occurrences 55
Attributes 55
Validation 55
Sub Elements 56
AdditionalDTR 57
Occurrences 57
Attributes 57
Validation 57
Sub Elements 57
This element has 0 sub elements.TradeIncome 57
TradeIncome 58
Occurrences 58
Attributes 58
Validation 58
Sub Elements 58
TradeInfo 59
Occurrences 59
Attributes 59
Notes 59
Validation 59
Sub Elements 60
TradeCapital 61
Occurrences 61
Attributes 61
Notes 61
Validation 61
Sub Elements 61
Losses 62
Occurrences 62
Attributes 62
Validation 62
Sub Elements 63
Review 64
Occurrences 64
Attributes 64
Notes 64
Validation 64
Sub Elements 65
PSWT 66
Occurrences 66
Attributes 66
Validation 66
Sub Elements 66
AccountsExtract 67
Occurrences 67
Attributes 67
Validation 67
Sub Elements 67
AccountsInformation 68
Occurrences 68
Attributes 68
Validation 68
Sub Elements 69
Income 70
Occurrences 70
Attributes 70
Validation 70
Sub Elements 71
TradingAccount 72
Occurrences 72
Attributes 72
Validation 72
Sub Elements 72
ExpensesDeductions 73
Occurrences 73
Attributes 73
Validation 73
Sub Elements 76
CapitalAccounts 77
Occurrences 77
Attributes 77
Validation 77
Sub Elements 81
AdjustedProfit 82
Occurrences 82
Attributes 82
Validation 82
Sub Elements 82
Adjustments 83
Occurrences 83
Attributes 83
Validation 83
Sub Elements 84
ExemptIncome 85
Occurrences 85
Attributes 85
Validation 85
Sub Elements 85
Occurrences 86
Attributes 86
Validation 86
Sub Elements 86
Patent 87
Occurrences 87
Attributes 87
Validation 87
Sub Elements 87
OtherExempt 88
Occurrences 88
Attributes 88
Validation 88
Sub Elements 88
SurchargeTrustIncome 89
Occurrences 89
Attributes 89
Validation 89
Sub Elements 89
Surcharge 90
Occurrences 90
Attributes 90
Validation 90
Sub Elements 91
AnnualPayments 92
Occurrences 92
Attributes 92
Validation 92
Sub Elements 92
RentsPayable 93
Occurrences 93
Attributes 93
Validation 93
Sub Elements 93
ClawbackTaxRelief 94
Occurrences 94
Attributes 94
Validation 94
Sub Elements 94
ChargesAnnuities 95
Occurrences 95
Attributes 95
Validation 95
Sub Elements 95
LoanInterest 96
Occurrences 96
Attributes 96
Validation 96
Sub Elements 96
SignificantBuildings 97
Occurrences 97
Attributes 97
Validation 97
Sub Elements 97
CapitalGains 98
Occurrences 98
Attributes 98
Validation 98
Sub Elements 98
AssetDescription 99
Occurrences 99
Attributes 99
Validation 99
Sub Elements 103
DisposalDetails 104
Occurrences 104
Attributes 104
Validation 104
Sub Elements 104
Reliefs 105
Occurrences 105
Attributes 105
Validation 105
Sub Elements 106
AcquisitionDetails 107
Occurrences 107
Attributes 107
Validation 107
Where A = Jan-Nov and B = Dec 109
Lower = 25% unless otherwise stated – Higher = 40%. 109
Sub Elements 109
ChargeableAssets 110
Occurrences 110
Attributes 110
Validation 110
Sub Elements 112
PropertyIncentives 113
Occurrences 113
Attributes 113
Validation 113
Sub Elements 113
Residential 114
Occurrences 114
Attributes 114
Validation 114
Sub Elements 115
Industrial 116
Occurrences 116
Attributes 116
Validation 116
Sub Elements 122
Other 123
Occurrences 123
Attributes 123
Validation 123
Sub Elements 123
Appendix 1 124
Standard Text Characters 124
Whole Number 124
Decimal Number 124
Appendix 2 125
Introduction 125
Mini-Calculation - Irish Untaxed Income 125
Mini-Calculation - Rental Expenses 125
Mini-Calculation - Foreign Rents 125
Mini-Calculation - Undistributed Surcharge 125
Mini-Calculation - Total Consideration On Disposals 126
Version Control
Version / Date / Change1.0 / 01/01/2009 / Document Created.
1.1 / 20/07/2012 / Updated the following fields to allow them to support the new format registration numbers. The update involves a change to the regular expression used to determine if a number is valid.
Change Details:
Before: “[0-9]{7,8}[A-Wa-w][TWXtwx ]?”
After: “[0-9]{7,8}[A-Wa-w][A-ITWXZa-itwxz ]?”
Sample Numbers:
Existing Format: 1234567T
New Format: 1234567FA
Section / Field
Pg. 10 – Form1 / taxrefnum
Pg. 68 - AccountsInformation / partnerreference
Notes On Elements
The purpose of this document is to list and describe the elements and attributes of a complete XML document that describes a Form 1 2009. The document aims to identify all the necessary validation rules which are required to enable a successful upload of the generated Form 1 2009 XML document onto ROS.
Validation
Validation rules are presented throughout the document specific to their associated attributes.
Text input fields will only accept values from the character set that is provided in Appendix 1.
Where Whole and Decimal numbers are entered on the form, these values must conform to the requirements set out in Appendix 1.
Internal Elements
There are a number of sub elements in the Form1 element that are for internal processing only and are not input on the form.
They are:
§ RequestShortNoa
§ OtherCodes
§ Note
§ SummaryCalculation
Mini Calculations
There are 5 mini-calculations throughout the Form 1. Further explanation of these can be found in Appendix 2.
Form1
Occurrences
This element is mandatory, with a maximum occurrence of 1.
Attributes
Name / Type / Field ID / Field on Form / Notestaxrefnum / String / F1 / 1
periodstart / Date / Must have a value of 01/01/2009
periodend / Date / Must have a value of 31/12/2009
currency / String / Must have a value of E for Euro
formversion / Numeric / This must have a value of 3
language / Language / Must have a value of either E for English or G for Irish
product / String / This is the name of the product that is used to create the XML
numamendments / Numeric / This must not be provided by third-party software
Validation
Field ID / Field Description / Validation Rule ID / Rule DescriptionF1 / Tax reference number / FA.16.1 / This field is mandatory.
FA.16.2 / The field must be a valid IT registration number.
Sub Elements
This element has 16 sub elements:
§ ContactDetails
§ TrustDetails
§ InvestmentIncome
§ IrishRentalIncome
§ ForeignIncome
§ TradeIncome
§ ExemptIncome
§ SurchargeTrustIncome
§ AnnualPayments
§ CapitalGains
§ ChargeableAssets
§ PropertyIncentives
ContactDetails
Occurrences
This element is mandatory, with a maximum occurrence of 1.
Attributes
This element has 0 attributes.
Validation
This element has no validation.
Sub Elements
This element has 1 sub element:
§ Contact
Contact
Occurrences
This element is optional, with a maximum occurrence of 1.
Attributes
Name / Type / Field on Form / Notesagenttain / String / 5
clientref / String / 7
Validation
Field ID / Field Description / Validation Rule ID / Rule DescriptionF2 / Agent TAIN / FA.17.1 / The field must be a valid TAIN number.
F3 / Client reference number / FA.18.1 / This field cannot contain more than 30 characters.
FA.18.2 / The field cannot contain white space only.
FA.18.3 / The field must contain only the standard text characters (see Appendix 1).
Sub Elements
This element has 0 sub elements.
TrustDetails
Occurrences
This element is mandatory, with a maximum occurrence of 1.
Attributes
This element has 0 attributes.
Validation
This element has no validation.
Sub Elements
This element has 4 sub elements:
§ Trust
§ Trustees
§ AssetDistribution
§ AssetTransfer
Trust
Occurrences
This element is mandatory, with a maximum occurrence of 1.
Attributes
Name / Type / Field ID / Field on Form /Notes
trustname / String / F417trustdescription / String / F20 / 1(a)
firsttrusteenameaddr / String / F21 / 1(b)
expressionofdoubt / Boolean / F22 / 2 / Must have a value of true or false.
expressdoubtexp / String / F23
additionalnotes / String / F430
Validation
Field ID / Field Description / Validation Rule ID / Rule DescriptionF417 / Trust name / FA.19.1 / This field is mandatory.
FA.19.2 / The length of the field cannot exceed 50 characters.
FA.19.3 / The field cannot contain white space only.
FA.19.4 / The field must contain only the standard text characters.
F20 / Change of nature of main activity / FA.1.1 / The length of the field cannot exceed 500 characters.
FA.1.3 / The field cannot contain white space only.
FA.1.2 / The field must contain only the standard text characters.
F21 / Change to address of first named trustee / FA.2.1 / The length of the field cannot exceed 500 characters.
FA.2.3 / The field cannot contain white space only.
FA.2.2 / The field must contain only the standard text characters.
F22 / Expression of doubt tick-box / PA.1.1 / If the expression of doubt explanation box (F23) is populated, this must be ticked.
F23 / Expression of doubt explanation / PA.1.2 / If the expression of doubt tick-box (F22) is ticked, this is mandatory.
FA.4.1 / The length of the field cannot exceed 500 characters.
FA.4.3 / The field cannot contain white space only.
FA.4.2 / The field must contain only the standard text characters.
F430 / Additional Notes / FA.20.1 / The length of the field cannot exceed 500 characters.
FA.20.2 / The field cannot contain white space only.
FA.20.3 / The field must contain only the standard text characters.
Sub Elements
This element has 0 sub elements.
Trustees
Occurrences
This element is mandatory, with a minimum occurrence of 1 and maximum occurrence of 20.
Attributes
Name / Type / Field ID / Field on Form / Notestrusteename / String / F24 / 3(1)
trusteeaddress / String / F25 / 3(2)
trusteeappointmentdate / Date / F26 / 3(3)
Validation
Field ID / Field Description / Validation Rule ID / Rule DescriptionF24 / Trustee name / PA.15.1 / At least one Trustee is mandatory, so this field cannot be blank for the first Trustee.
PA.2.1 / If any of the other fields of the Trustee are populated (F25, F26), this is mandatory.
FA.5.1 / The length of the field cannot exceed 500 characters.
FA.5.3 / The field cannot contain white space only.
FA.5.2 / The field must contain only the standard text characters.
F25 / Trustee private address / PA.3.1 / If any of the other fields of the Trustee are populated (F24, F26), this is mandatory.
FA.6.1 / The length of the field cannot exceed 500 characters.
FA.6.3 / The field cannot contain white space only.
FA.6.2 / The field must contain only the standard text characters.
F26 / Trustee date appointed / PA.4.1 / If any of the other fields of the Trustee are populated (F24, F25), this is mandatory.
FA.7.1 / If populated, this field must contain a date in the format DD/MM/YYYY.
FA.7.2 / The field cannot contain a date that exceeds the date of upload.
FA.7.3 / The field cannot contain a date before 01/01/1900.
Sub Elements
This element has 0 sub elements.
AssetDistribution
Occurrences
This element is optional, with a maximum occurrence of 20.
Attributes
Name / Type / Field ID / Field on Form / Notesbeneficiaryname / String / F28 / A4(2)
beneficiaryaddress / String / F315 / A4(2)
assetdescription / String / F29 / A4(3)
assetvalue / Numeric / F30 / A4(4)
distributiondate / Date / F27 / A4(1)
Validation
Field ID / Field Description / Validation Rule ID / Rule DescriptionF28 / Asset distribution - name of beneficiary / PA.6.1 / If any of the other fields of the Asset Distribution are populated (F315, F29, F30, F27), this is mandatory.
FA.9.1 / The length of the field cannot exceed 500 characters.
FA.9.5 / The field cannot contain white space only.
FA.9.3 / The field must contain only the standard text characters.
F315 / Asset distribution - address of beneficiary / PA.7.1 / If any of the other fields of the Asset Distribution are populated (F28, F29, F30, F27), this is mandatory.
FA.9.2 / The length of the field cannot exceed 500 characters.
FA.9.6 / The field cannot contain white space only.
FA.9.4 / The field must contain only the standard text characters.
F29 / Asset distribution - description of asset / PA.8.1 / If any of the other fields of the Asset Distribution are populated (F28, F315, F30, F27), this is mandatory.
FA.10.1 / The length of the field cannot exceed 500 characters.
FA.10.3 / The field cannot contain white space only.
FA.10.2 / The field must contain only the standard text characters.
F30 / Asset distribution - value of asset / FA.11.1 / If populated, the field must contain a whole number.
PA.9.1 / If any of the other fields of the Asset Distribution are populated (F28, F315, F29, F27), this is mandatory.
FA.11.2 / If populated, the value of the field must be between 0 and 999,999,999.
F27 / Asset distribution - date of distribution / PA.5.1 / If any of the other fields of the Asset Distribution are populated (F28, F315, F29, F30), this is mandatory.
FA.8.1 / If populated, this field must contain a date in the format DD/MM/YYYY.
FA.8.2 / The field cannot contain a date that exceeds the date of upload.
FA.8.3 / The field cannot contain a date before 01/01/1900.
Sub Elements