Income Tax Self-Assessment applies to:
- Self-employed persons (i.e. people carrying on their own business including farming, professions or vocations)
- Persons receiving income from sources where some or all of the tax cannot be collected under the PAYE system, for example:
- profits from rents,
- investment income,
- foreign income and foreign pensions,
- maintenance payments made to separated persons or where civil partnerships are dissolved,
- fees and other income not subject to the PAYE system,
- profit arising on exercising various Share Options/Share Incentives
Preliminary Tax must be paid on or before the 31 October every year.
In order for us to successfully complete your return on time, please forward all necessary information to us as soon as possible (if you require a checklist of documentation required or would like to discuss your requirements further, please contact us on 01 6012600).
Additional information is also available on the Revenue website at : http://www.revenue.ie/en/tax/it/leaflets/it10.html
