Ceasing registration

[Havana]

I am no longer renting out a property I own - recieved my last rental payment this month.

Do I cease my registration now or wait until the end of the year?

Second question - the rental income this year will be <€5000, do I revert to declaring via MyAccount or file for this year via ROS.

many thanks in advance!

 

[dublin67]

I would keep things simple here - file your last tax return (Form 11) via RoS and keep your income tax registration open until then. Once you have filed your 2024 tax return then de-register from income tax with effect from 31/12/24. I wouldn't bother moving to MyAccount for one year.