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    P2C Report

    Hi there, I notice that there is still individuals on my Revenue P2C report whom I have 100% issued a P45 in relation to some time ago. Is this an end of year thing that Revenue preform.
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    Non-Eu Invoicing/ Contractor

    Hi there, Am I correct in presuming that if a non Irish resident contractor invoices an Irish company then there is no tax obligation on that contractor?
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    Overtime Pay

    If an employee takes 4 days holidays and then works 12 hours on the 5th working day, are they entitled to overtime on these additional hours
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    Voluntary Liquidation

    Thanks for that. Much appreciated. So would I need to return any of the information from 1st May 2016 to the CRO or simply pay a CT payment.
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    Voluntary Liquidation

    Hi there, I'm in the process of winding up my company. The last set of filed accounts were for 30th April 2016. I have ceased trading some months ago. Question is, do I need to file a set of account for 30.04.2017 or anything for the period since?
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    Pre-Letting Rental Expenses

    Hi there, If you buy a shell of an apartment and then fit it out with kitchen etc, can you claim capital allowances on these even though they are incurred prior to first rental
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    UK Branch and Filing Requirements with CRO

    I am looking for some confirmation on the filing requirements of an Irish company that has a UK Branch in Northern Ireland. As a background the details are: · This company is registered in Ireland with full audit exemption · In 2015, it established a UK Branch in Northern Ireland My...
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    Maternity Payment

    Hey there, Quick one on the sensitive topic of maternity payments. If an employee is on maternity and only in receipt of social benefit, does this weekly social benefit payment need to be taxed through the employers payroll?
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    VAT on Vehicles

    Hi there, Am I correct in the following: Total VAT recover ability on Vans/Commerical Vehicles 20% depending on rules for business car
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    Overnight Allowance

    So say someone leaves their office for 30 hours in total. Do they then claim the overnight allowance along with a daily allowance but if they leave for only 25 hours then its only an overnight allowance
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    Can you be a shareholder without registering it with CRO?

    Hi there, The effective share transfer will be the date executed on the stock transfer form which needs to be signed by the transferor and transferee. This same date is then recorded in the annual B1 of the company and outlines this share transfter to CRO
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    Rental Income - VAT

    Sorry maybe I should have been clearer. The individual is renting these properties and then sub-letting them via AIRBNB so effectively they are operating as a property letting company I would imagine and therefore subject to VAT thresholds etc
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    Working from home for own company - allowable expenses

    Don't forget the e-workers allowance also. I think it is around €3 a day but this can add up and is of course tax free
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    Rental Income - VAT

    Where an individual rents out a number of properties for over €37,500 on short term basis via AIRBNB, are they then required to register for VAT and charge the 9% rate?
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    Overnight Allowance

    Can anybody give me a working example of the below rule as it always confuses me !! Overnight Allowance (over 24 hours absence) An overnight allowance covers a period of up to 24 hours from the time of departure, as well as any further period not exceeding 5 hours, which is necessarily spent...
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    VAT Threshold

    Is it correct to assume that the VAT threeshold for services, €37,500, should include the amount for services invoices as well as reimbursement for expenses claimed? So if you are a contractor and invoice for €35,000 in a 12 month period and also €4,000 for expenses reimbursement, then do you...
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    VAT Recoverability

    Yeah I know that Revenue allow for the apportionment of VAT recoverability to be based on Sales with other basis (floor space etc) allowable upon agreement with Revenue. So it is correct to assume then that the Sales % is calculated on the sales invoices for the period rather than the cash...
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    VAT Recoverability

    In the instance where a client is providing VATable and VAT exempt services, and they calculate their recoverability on purchases VAT based on Revenue, am I correct in presuming that the recoverability % is calculated on the actual/invoiced sales for the period rather than the cash receipts for...
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    Valid Purchase Invoice

    I actually did some research on this, looks like it should be: 885(2) TCA 1997 makes it obligatory for various documents, including an invoice, to carry the person's tax reference number. (2) For the purposes of the Tax Acts and the Capital Gains Tax Acts, the specified person in relation to a...
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    Valid Purchase Invoice

    For a sole trader who is not VAT registered, do they need to include their PPS number on a purchase invoice
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