Revenue guidance on chargeable persons

Jan 27, 2020

Finance Act 2019 amended the criteria for certain directors that are not required to file an income tax return. The company of which they are a director must now meet certain conditions in the three years to 31 December in the tax year.  Previously the date was to 5 April.  Revenue updated their Tax and Duty Manuals 41A-01-01 (Who must file a tax return and calculate tax due under self-assessment?) and 47-06-03 (PAYE tax paid and Surcharge on late Returns by Directors) to incorporate this change.