Contract work - declaration of tax?

boogaloo

Registered User
Messages
149
hi all,

I wasn't sure how to title this subject, so if anyone wants to clarify it please go ahead.

One of our full time PAYE employees left at the end of 2004 to move to Australia for a few years, working + travelling. He returned to Ireland for 6 weeks at the end of 2005 (just before Christmas) and he worked for us for approx 15 days during the time he was home. He was not put back on our books, but instead he invoiced us his daily rate with the understanding that he would look after his own taxes. The total pay for the 15 or so days was approx 3000 euro.
He is now back in Australia, but rang recently to ask for a p60 for 2005. I told him that as he was not a PAYE worker, he could not get a P60. So he asked if there was any letter or form I could give him to state what payment he had received.

My questions are: 1. if his only Irish income for 2005 was approx 3000 euro, how/what sort of tax does he pay on this?
Secondly, is there any form that he needs to fill out in order to declare this income?

Many thanks.
 
Back
Top