Consultation on income tax registration

As part of the November 2021 Tax and Maintenance Day announcements, the Government is examining income tax registration via a Call for evidence which closes on 22 March 2022. This includes examining the possibility of requiring registration for the self-employed and landlords earlier than six months from the end of the relevant tax year to say two, three or four months thereafter.  

Alternatively, there could be an obligation to register at a specified period after the start of the new self-employment or property income. Chapter 4 of the Call for evidence examines these proposals in more detail. 

Please contact leontia.doran@charteredaccountants.ie by close of business Monday 14 March with your feedback.