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A guide to self-assessment

  1. Overview
  2. Who should register for Income Tax self-assessment?
  3. What is preliminary tax?
  4. Pay and file system - how does it work?
  5. What forms do you need to complete?
  6. How do you know what to pay?
  7. Do you need to pay 'Pay Related Social Insurance' (PRSI)?
  8. High Income Earner Restriction (HIER)

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:
  • you have profited from share options or share incentives.

You do not need to register for self-assessment if:

  • you only have PAYE income
  • or
  • your taxable non-PAYE income does not exceed €5,000 and your gross non-PAYE income does not exceed €30,000. That income must be coded for PAYE purposes. ’Coded’ means the income is taken into account in calculating your tax credits and standard rate cut-off point for PAYE purposes. In this case, you must submit a Form 12 online through PAYE Services in myAccount.

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

Next: What is preliminary tax?

Published: 02 December 2022 Print this page

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