Who must file a tax return ?

Who must file a tax return under self-assessment ?

You must file a personal tax return (Form 11) as a self-assessed person :

a) If you are self-employed.

b) If your non-PAYE income such as rent, trading income, deposit interest, dividends, maintenance etc is greater than €5,000 in year

b) If you are a director of a company of which you own 15% or more.

c) If you open a foreign bank account

d) Have received or benefited from share options

Any queries on the above give me a call on 091 763817 or email me at oliver@taxreturnhelp.ie