GPM311 is an annual form of personal income tax return which collects data on the annual income of the population, adjusted tax deductions and personal income tax payable or repayable (GPM). The declaration shall be completed after the end of the calendar year. The declaration must be made by: • Individuals carrying out individual activities; • Persons who wish to recover GPM overpayment; • Individuals who have received foreign income; • Persons wishing to benefit from tax advantages; • Persons who are required to declare their full annual income. The deadline for submission is usually up to 2 May. In order to submit a declaration, it is necessary to join the BMI Electronic Declaration System (EDS) through electronic banking or any other authorisation measure. The declaration shall state all sources of income received during the year. All taxable income and tax benefits are included. One resident may record revenue from several sources in the declaration, including wages, dividends, sales of financial instruments and other types of income.