A guide to self-assessment

Who should register for Income Tax self-assessment?

You should register for Income Tax self-assessment if:

• you are self-employed
• your only, or main, source of income is:
  • rental income
  • investment income
  • foreign income (including foreign pensions)
  • maintenance payments
  • fees that are exempt from Pay As You Earn (PAYE)
• or
• you profited from share options or share incentives.

You must register for self-assessment if:

• your taxable non-PAYE income exceeds €5,000
• or
• your gross non-PAYE income exceeds €30,000.

Note

To declare non-PAYE income that does not exceed the above amounts, please submit a Form 12 online using myAccount. Your tax credits and standard rate cut-off point will be adjusted (called "coding") to tax non-PAYE income.

You can register for self-assessment by using the eRegistration service or by completing part A and part B of Form TR1.

You can de-register for Income Tax self-assessment by filling out a TRCN1 Form. 

To de-register for Income Tax self-assessment on the Revenue Online Service (ROS), you need to:

1. Sign in to ROS.
2. Under the 'Other Services' section, click 'Manage Tax Registrations'.
3. Click "Cease Registration" for Income Tax.
4. Complete the "Cease Registration-Income Tax" screen.
5. Click "Add to your Requests".
6. Click the "Submit" button to proceed.
7. Enter your ROS password and then and click "Sign and Submit".

Next: What is preliminary tax?