CCH Personal Tax IE 2026-3-2: Release Notes

Prerequisites

Prior to installing this update, you must ensure that you have 2025.4.1 currently installed on your system.

Installation of the update is straightforward; however, we recommend that you take a moment to review the Installation Guide (Update Guide) 

Introduction

This document provides the release notes for CCH Personal Tax Version 2026.3.2, incorporating Form 11 schema version 26 (formversion=26) for the tax year 2025 (1 January 2025 to 31 December 2025). The following sections describe the new features and schema changes implemented in this release.

The Form 11 (v26) schema changes cover: three new farmland leasing exemption indicators under S. 664; a new Split Year Treatment sub-section in Foreign Income; previously deferred CGT fields and a new claim-to-defer sub-section in Capital Gains; two new CGT Self Assessment rows for deferred tax; and the removal of fourteen Specified Relief attributes from the Restriction of Reliefs (High Earners) section and the UK Deposit Interest sub-section from Foreign Income.

CCH Personal Tax Version 2026.3.2  —  What’s New

Please note it is very important that before running any database update you perform a database backup. CCH always advise that your practice takes regular backups in order to minimise any loss of data.

IRISH RENTAL INCOME — NEW

Commercial Property, Land and Other Sources of Irish Rental Income

We have enhanced the Irish Rental Income tab with three new indicator (checkbox) fields in the Land section to support S. 664 TCA 1997 farmland leasing exemptions for land acquired on or after 1 January 2024.

•   Please check this box if any lease income from land acquired on or after 1 January 2024 was held for less than 7 years during the period to which this claim relates.
•  Please check this box if you are claiming exemption from the 7-year holding requirement under section 664(1D) TCA 1997 as a surviving spouse or civil partner, for any lease income from land acquired on or after 1 January 2024.
•  Please check this box if you are claiming relief under section 664 TCA 1997 in respect of any lease income from land acquired otherwise than by purchase (e.g. by gift or inheritance) on or after 1 January 2024.
•  All three indicators are available for both Self and Spouse/Civil Partner.

Figure 1: New Tax Fields under Irish Rental Income

FOREIGN INCOME — NEW

Split Year Treatment

We have enhanced the Foreign Income tab with a new Split Year Treatment sub-section for Tax Year 2025.

•   Are you claiming Split Year Treatment in 2025? — indicator checkbox for Self and Spouse/Civil Partner.
•  Did you arrive or depart Ireland other than for a temporary reason in 2025? — Arrived indicator with Date of Arrival; Departed indicator with Date of Departure for Self and Spouse/Civil Partner.
•  Are you resident in Ireland in 2026? — Yes/No selection for Self and Spouse/Civil Partner.
   

Figure 2: New Tax Fields under Foreign Income

CAPITAL GAINS — NEW

Details of Assets Disposed Of — Previously Deferred Capital Gains Tax

We have added two new fields to the Capital Gains — Details of Assets Disposed Of section for CGT previously deferred under S. 599(4A) that is now payable.

•   Previously deferred capital gains tax is now due under S. 599(4A)(d)(i) [due to the disposal occurring within 12 years] — indicator checkbox for Self and Spouse/Civil Partner.
•  Amount of tax due under S. 599(4A)(d) — numeric amount for Self and Spouse/Civil Partner. The indicator must be set before the amount can be entered.
•  This amount must equal the “Amount of tax previously deferred now due this period” entered in CGT Self Assessment.

Figure 3: New Tax Fields under Capital Gains — Details of Assets

CAPITAL GAINS — NEW

Claim to Reliefs — Retirement Relief Disposal Dates

We have added two new date of disposal fields to the Capital Gains — Claim to Reliefs section to capture the date of disposal for retirement relief claims.

•   Date of disposal for claim for retirement relief made under S. 599 TCA 1997 (within family disposal) — for Self and Spouse/Civil Partner.
•  Date of disposal for claim for retirement relief made under S. 598 TCA 1997 (outside family disposal) — for Self and Spouse/Civil Partner.
•  Dates are entered in DD/MM/YYYY format and are mandatory when the corresponding retirement relief amount is present.

Figure 4: New Tax Fields under Capital Gains — Claim to Reliefs

CAPITAL GAINS — NEW

Claim to Defer Payment under S. 599(4A)(c)

We have added a new sub-section “Claim to defer payment under S. 599(4A)(c)” to the Capital Gains panel.

•   Enter amount of deferred capital gains tax as defined in S. 599(4A)(a) — numeric field for Self and Spouse/Civil Partner.
•  Date of the relevant disposal as defined in S. 599(4A)(a) — mandatory when amount is entered; for Self and Spouse/Civil Partner.
•  Description of the qualifying asset(s) — text field up to 100 characters; mandatory when amount is entered; for Self and Spouse/Civil Partner.
•  The deferred amount must equal the “Amount of tax deferred for this period” in CGT Self Assessment.

Figure 5: New Sub-section under Capital Gains — Claim to Defer Payment

CGT SELF ASSESSMENT — NEW

Self Assessment Made under Chapter 4 of Part 41A TCA 1997

We have added two new rows to the CGT Self Assessment panel to reflect deferred CGT under S. 599(4A).

•   (iii) Amount of tax deferred for this period — must equal the deferred CGT amount entered in Capital Gains “Claim to defer payment under S. 599(4A)(c)”.
•  (iv) Amount of tax previously deferred now due this period — must equal the “Amount of tax due under S. 599(4A)(d)” entered in Capital Gains Details of Assets.
•  Both fields are required when the “I declare the above to be my Self Assessment to Capital Gains Tax” indicator is set.

Figure 6: New Tax Fields under CGT Self Assessment

RESTRICTION OF RELIEFS (HIGH EARNERS) — REMOVE

Specified Reliefs — Fields Removed for Tax Year 2025

The following Specified Relief fields have been removed from the Restriction of Reliefs (High Earners) section as they are no longer applicable for tax year 2025.

•   Sec. 248 — Relief for interest paid on loans used to acquire an interest in a company (Self and Spouse/Civil Partner).
•  Sec. 248 / Sec. 250 — Relief for interest paid on loans used to acquire an interest in a company under Sec. 250 (Self and Spouse/Civil Partner).
•  Sec. 481 — Relief for investment in films (Self and Spouse/Civil Partner).
•  Sec. 489(2)(a) — Employment and Investment Incentive Scheme (Self and Spouse/Civil Partner).
•  Sec. 848A — Donations to approved bodies (Self and Spouse/Civil Partner).
•  Section 284 — Wear and tear allowances subject to section 485C(1B) (Self and Spouse/Civil Partner).
•  Section 288 — Balancing allowances and charges subject to section 485C(1B) (Self and Spouse/Civil Partner).

Figure 7: Removed Fields under Restriction of Reliefs (High Earners)

FOREIGN INCOME — REMOVED

UK Deposit Interest

The UK Deposit Interest sub-section has been removed from the Foreign Income panel for Tax Year 2025.

•   Gross amount of UK deposit interest — Self (field ukdepintself) removed.
•  Gross amount of UK deposit interest — Spouse/Civil Partner (field ukdepintspouse) removed.
•  UK deposit interest income should be declared in the appropriate foreign income section going forward.

Figure 8: Removed Sub-section under Foreign Income