A guide to self-assessment

Who should register for self-assessment?

You should register for self-assessment if you:

You can register for self-assessment by using the eRegistration service or by completing Form TR1.

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, and this 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.

If your taxable non-PAYE income exceeds €5,000, or your gross non-PAYE income exceeds €30,000, you must register for self-assessment.

Next: What is preliminary tax?