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Residence and Territorial Scope

1. Individuals – compliance and payment

Registration / PPSN

  • Must have a PPS number.
  • If not fully dealt with through PAYE, register for Income Tax (Form TR1 via Revenue).

Returns

  • Self‑assessed taxpayers: file Form 11 annually through ROS.
  • PAYE only with simple affairs: may not need a full return, but use myAccount to review/claim credits.

Payment

  • Preliminary tax due in October (for most “pay and file” taxpayers) – must be at least:
  • 90% of current‑year liability, or
  • 100% of prior‑year liability, or
  • 105% of pre‑preceding year if paid by direct debit.
  • Balance of tax and USC/PRSI for the year also due by the filing date.
  • Payment is electronic (ROS / myAccount, direct debit, card, etc.).

PAYE

  • Employers deduct PAYE/USC/PRSI from salaries, remit monthly via ROS and report payroll in real time.

2. Companies – compliance and payment (Corporation Tax)

Registration

  • Register for Corporation Tax (usually via CRO incorporation info or Form TR2).

Returns

  • File annual CT1 and accounts via ROS.
  • Filing is mandatory online.

Payment

  • Must pay CT electronically via ROS.
  • Preliminary CT is obligatory (per Taxes Consolidation Act obligations):
  • Large vs small company rules; due before end of accounting period.
  • Balance of CT generally due no later than the CT return filing date.

3. Other key taxes

VAT

  • Register if turnover exceeds:
  • €85,000 (goods) or €42,500 (services).
  • File periodic VAT returns and pay electronically via ROS.

RCT, PAYE, USC, PRSI

  • Contractors/employers must register where relevant, file returns (monthly/quarterly/annual) and pay electronically.

4. Enforcement and compliance interventions

  • Revenue operates a graded compliance regime (self‑review, risk review, audit, investigation).
  • Late filing/payment can trigger:
  • Interest on late payment,
  • Surcharges on late returns,
  • Penalties for specific failures (e.g. not operating PAYE, not keeping proper records).
  • Voluntary, unprompted disclosures can reduce penalties.

If you say whether you are an employee, self‑employed, landlord, or a company, a short, specific checklist of your filing and payment dates can be set out.

Speak to Professional Tax Advisers

To discover more about Capital Gains Tax in Ireland, please call us on +353 (0)1 272 3858 or complete a Free Online Enquiry.