Registering for tax

How to register for tax as a trust or partnership

When you set up a trust or partnership, you or your tax agent must inform Revenue. If your trust or partnership is represented by a tax agent, he or she must submit an online application on your behalf through the Revenue Online Service (ROS)

If your trust or partnership is not represented by a tax agent, you must complete a Form TR1, which can be used to register for:

Non-resident trusts or partnerships must complete a Form TR1 (FT).

If you submit a paper application when you should have submitted an online application, it will not be processed. The paper copy will be returned to you with an instruction to complete the registration process through ROS. 

You will be given a new Tax Reference Number to use when trading and filing your tax returns.

Once your trust or partnership has been registered, you must use ROS to both file returns and make payments.

Next: How to register for tax as a new company