Revenue has written to taxpayers who are currently registered for Income Tax but have not filed Income Tax returns for years up to and including 2021 notifying them of their obligations, as chargeable persons, under self-assessment rules for Income Tax. A chargeable person is obliged to file Income Tax returns and make payments, on or before 31 October each year.
Revenue advises that where a taxpayer is no longer a chargeable person, the taxpayer should cancel their Income Tax registration. This can be done online via ROS or by completing Form TRCN1 which is available on the Revenue website. If the taxpayer continues to be a chargeable person, the notice is a final reminder to file the outstanding Income Tax returns.
If taxpayers do not file the outstanding Income Tax returns or cancel the registration within 21 days of this letter, Revenue will proceed to cease the Income Tax registration without further notice.
The notice will issue directly to taxpayers with no Agent copies issuing.
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