Built for Irish sole traders filing their own Form 11. Five tabs — income, expenses, capital items, a summary that totals by category, and a page telling you what to do. The expense categories are the Extracts From Accounts [124 - 168] lines off the 2025 form, not a UK chart of accounts.
XLSX, 2025 tax year. Free, no sign-up, no email address. Opens in Excel, Numbers, LibreOffice and Google Sheets.
Every tab, with a worked example running through it. The figures below are the same set of transactions followed from entry to the Summary total.
The instructions, on the first tab, so you are not looking for them anywhere else.
What this is
A place to write down a year of income and spending so the totals come out in the shape the Form 11 asks for.
The dates you are working to
31 October 2026 on paper, or 18 November 2026 if you both file and pay through ROS.
How to use it
Sales on Income, purchases on Expenses with a category picked from the dropdown, anything that lasts on Capital items. Read the totals off Summary.
Private use, and the lines that stay blank
Restrictions are applied as you enter them, so Summary already holds the allowable amounts and lines 160 and 162 stay blank. Net and Business use % give you both figures if you would rather file the accounts amount with an add-back.
Three things people get wrong
Your own drawings are not an expense — they are line 146. Depreciation is not deductible; wear and tear at 12.5% is claimed instead. A passenger car is capped, a van is not.
One row per sale, 300 rows ready to go. Gross calculates itself from Net and VAT, so a mistyped total cannot hide.
| A | B | C | D | E | F | G | H | |
|---|---|---|---|---|---|---|---|---|
| 1 | Date | Customer | Invoice ref | Net | VAT | Gross | Payment method | Notes |
| 2 | 04/03/2025 | Dunne Property Mgmt | INV-0041 | 1,450.00 | 333.50 | 1,783.50 | Bank transfer | |
| 3 | 22/04/2025 | Clonmel Retail Ltd | INV-0042 | 890.00 | 204.70 | 1,094.70 | Bank transfer | |
| 4 | 09/06/2025 | M. Keane | INV-0043 | 320.00 | 73.60 | 393.60 | Cash | Paid on the day |
500 rows, with Category as a dropdown. Business use % is the column most sole traders need and most templates leave out — 80% business use on diesel gives an allowable 144.00 out of a 180.00 net spend, and the Summary picks up the 144.00.
| A | B | C | D | E | F | G | H | I | J | |
|---|---|---|---|---|---|---|---|---|---|---|
| 1 | Date | Supplier | Description | Category | Net | VAT | Gross | Business use % | Allowable amount | Receipt held |
| 2 | 11/02/2025 | Chadwicks | Timber and fixings | Purchases | 412.00 | 94.76 | 506.76 | 100% | 412.00 | Y |
| 3 | 28/03/2025 | Circle K | Diesel | Motor, Travel and Subsistence | 180.00 | 41.40 | 221.40 | 80% | 144.00 | Y |
| 4 | 30/06/2025 | Electric Ireland | Workshop electricity | Light, Heat and Phone | 240.00 | 21.60 | 261.60 | 90% | 216.00 | Y |
| 5 | 14/09/2025 | Ryan & Co | Accounts prep | Consultancy, Professional fees | 550.00 | 126.50 | 676.50 | 100% | 550.00 | Y |
Wear and tear at 12.5% of the business share, laid out across the eight years you claim it. The van below is 18,000 at 90% business use, so 2,025 a year.
| A | B | C | D | E | F | G | H | |
|---|---|---|---|---|---|---|---|---|
| 1 | Date | Asset | Cost | Business use % | Wear & tear @12.5% | Year 1 | Year 2 | Year 3 |
| 2 | 17/01/2025 | Ford Transit van | 18,000.00 | 90% | 2,025.00 | 2,025.00 | 2,025.00 | 2,025.00 |
| 3 | 05/05/2025 | Laptop | 1,200.00 | 100% | 150.00 | 150.00 | 150.00 | 150.00 |
| 4 | 02/08/2025 | Mitre saw | 640.00 | 100% | 80.00 | 80.00 | 80.00 | 80.00 |
Years 4 to 8 continue in the same shape and are cut off here for width. A van is entered at what it cost, but a passenger car is capped: put the allowable expenditure in the Cost column, not the price paid — €24,000 for CO2 up to 155g/km even if the car cost less than that, the lower of €12,000 or half the cost for 156–190g/km, and nothing at all above 190g/km.
Nothing is typed on this tab. Every figure is a total of what you entered, sitting beside the line it belongs on.
| A | B | C | |
|---|---|---|---|
| 1 | Form 11 line | Description | Amount |
| 2 | 128 | Sales / Receipts / Turnover | 2,660.00 |
| 3 | 131 | Purchases | 412.00 |
| 4 | 137 | Consultancy, Professional fees | 550.00 |
| 5 | 138 | Motor, Travel and Subsistence | 144.00 |
| 6 | 143 | Other Expenses | 216.00 |
These are the totals of the example rows above — 2,660.00 of sales, and the workshop electricity landing in Other Expenses because the form has no line of its own for it. A sixth sheet, Lists, is hidden in the workbook; it only feeds the category dropdown.
In order, once a month if you can face it and once at year end if you cannot.
One tab of plain English — what the workbook does, the two filing dates, and the two mistakes that cost people money. Two minutes, then you can ignore it.
Dated in the year, whether or not it was paid. Net and VAT in their own columns; Gross totals itself. Line 128 of the form is the sum of the Net column, so the split matters.
The Category column is a dropdown of the eighteen categories below — each one is a Form 11 line, not a generic chart of accounts. Set Business use % where something is part-private and the Allowable amount adjusts itself.
A van, a laptop, a saw. These are not expenses. The tab works out wear and tear at 12.5% of the business share and spreads it over the eight years you claim it.
Every category totalled and grouped into the panel lines, in the order the form asks for them. Type each figure into the matching line on ROS. Nothing on Summary is typed by hand. Because private use is restricted as you enter it, these are already the allowable amounts — lines 160 and 162 stay blank, and adding the private share back there would disallow it twice.
Keep the documents for six years from the end of the tax year. Do not send them with the return — Revenue asks for them only on an audit or assurance check.
Every sole trader completes this panel, whatever the turnover. Accounts are not submitted with the return — the totals are typed into these lines. These are the categories in the dropdown on the Expenses tab, each mapped to the line its total goes to.
| Category | Form 11 line | Note |
|---|---|---|
| Purchases | 131 | Stock and materials bought for resale or use in the work. |
| Salaries / Wages | 133 | Staff pay. Your own drawings are not an expense — they go to line 146. |
| Additional Staff Costs | 134 | Employer PRSI, staff pension contributions, training. |
| Sub-Contractors (RCT) | 135 | Construction, forestry or meat processing subcontractors inside the RCT system. |
| Other Sub-Contractors | 136 | Subcontractors outside RCT. |
| Consultancy, Professional fees | 137 | Accountant, solicitor, consultant. |
| Motor, Travel and Subsistence | 138 | The private-use share is already taken out by the Business use % column, so line 160 stays blank — do not add it back again. VAT on petrol and most passenger cars is not reclaimable. |
| Repairs / Renewals | 139 | Repairs keep an asset working. An improvement is capital — it belongs on the Capital items tab. |
| Rental Expenses | 140 | Rent for business premises. Rates and insurance are not this line — they fall into Other Expenses. |
| Depreciation (add back) | 141 | Depreciation is not deductible. Wear and tear at 12.5% is claimed instead — see the Capital items tab. |
| Bad debts / Provisions | 142 | Specific bad debts written off. |
| Rates | 143 | Commercial rates. The form has no separate line, so it lands in Other Expenses. |
| Insurance | 143 | Public liability, professional indemnity, business contents. |
| Light, Heat and Phone | 143 | The private share is already taken out by the Business use % column, so line 162 stays blank — do not add it back again. |
| Advertising | 143 | No dedicated line on the form — part of Other Expenses. |
| Bank & payment fees | 143 | Bank charges, card processing fees, payment platform fees. |
| Other Expenses | 143 | Anything allowable with no line of its own. |
| Entertainment (not allowable) | 161 | Client entertainment is not deductible and is added back at line 161. VAT on it is not reclaimable. |
Line numbers are from the Extracts From Accounts [124 - 168] panel of the 2025 Form 11. Revenue reprints the form each year and line numbers can move — check them against the form you are filing.
Not sure whether something is allowable in the first place? The allowable expenses guide takes the same categories and says what Revenue wants behind each one, including the mixed-use cases — phone, home office, motor and subsistence — where the answer is a basis rather than a receipt.
Working through it document by document? The Form 11 document checklist lists everything to have in front of you before you open ROS, and the deadline page covers which of the two dates is yours.
A year of invoices, receipts and bank statements is a long evening at the keyboard. Upload them instead and get the same categorised spreadsheet back with the fields already filled. Free trial credits, no card required.
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