Who must file a tax return and self-assessment under full self-assessment?

Revenue has now issued guidance on who must file a tax return under the new full self-assessment regime.

This guidance confirms that an individual whose main source of income is taxable under the PAYE system and who has a small amount of other income which is either coded against their tax credits or fully taxed at source does not need to file a tax return (a Form 11). For more details refer to Tax and Duty Manual 41A.01.01.

14 February 2014