When is the first tax return due ?

[eirman]

If someone registered as self-employed on the 1st November 2013, when is the first tax return due?

 

[mandelbrot]

Return not due until 31 Oct 2015 (you get an extra year to file first return), HOWEVER your payment obligation is to have paid your 2013 tax liability in full by 31 Oct 2014 - since you need all your numbers done in order to pay, you may as well just file the return by then too...

 

[eirman]

Thanks mandelbrot.

In this particular case the person involved, registered as self-employed on the 1st November 2013
but is only now only starting self-employment.
He opened a business account, registered a business name and received a tax-clearance certificate in the past few months, therefore his self-employment registration was premature.
His self-employment income for 2013 was nil.

What complicates this case is that he has been "off-the-radar" for 20+ years as far a revenue is concerned (and not claiming dole either).
He has a PPS number and the corresponding card.

 

[T McGibney]

What complicates this case is that he has been "off-the-radar" for 20+ years as far a revenue is concerned (and not claiming dole either).

Tread with extreme care here. He needs proper advance professional advice here in case Revenue ask the obvious question...