Revenue guidance on chargeable persons
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.