Is a tax return needed in this case?

A

alwaysonit

Registered User
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137
If the only taxable income received is their wages (already paid net) and no tax refunds are being sought?
Thanks
 
Probably not likely in this case but if they were registered for income tax on ROS previously and have not completed the required form to end this then they still have to do a return every year.
 
It depends. There are other reasons why a tax return might be necessary.

If you receive share options from your employer, you have to file a tax return.
If you're a director of an Irish company, you have to file a tax return.
If you get SARP relief, you have to file a tax return.
If you're registered for income tax, you have to file a tax return as noted above.
 
relax carry on said:
Just one more to add to the list. You must also submit a return if Revenue ask you to submit one.
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Not accurate.

Someone’s either a chargeable person or they’re not.

The OP has stated that his her only source of income is wages received net of tax.

Share options, SARP, etc aren’t relevant here.
 
Gordon Gekko said:
Not accurate.

Someone’s either a chargeable person or they’re not.

The OP has stated that his her only source of income is wages received net of tax.

Share options, SARP, etc aren’t relevant here.
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A prescribed return per section 879 includes a Form 12 tax return. So if someone has been asked by Revenue to complete a prescribed Form 12 then they must complete it.

From the cover page of the 2021 form 12;

This Tax Return should be completed by a person whose main source of income is from a PAYE employment or pension or by a
non–proprietary company director who pays all his / her Income Tax under the PAYE system (see notes below).
NOTICE: YOU ARE HEREBY REQUIRED, UNDER SECTION 879 TAXES CONSOLIDATION ACT 1997, BY THE INSPECTOR OF
TAXES NAMED ABOVE TO PREPARE AND DELIVER, ON OR BEFORE 31 OCTOBER 2022, A TAX RETURN ON THIS PRESCRIBED
FORM FOR THE YEAR 1 JANUARY 2021 TO 31 DECEMBER 2021.
 
relax carry on said:
A prescribed return per section 879 includes a Form 12 tax return. So if someone has been asked by Revenue to complete a prescribed Form 12 then they must complete it.

From the cover page of the 2021 form 12;

This Tax Return should be completed by a person whose main source of income is from a PAYE employment or pension or by a
non–proprietary company director who pays all his / her Income Tax under the PAYE system (see notes below).
NOTICE: YOU ARE HEREBY REQUIRED, UNDER SECTION 879 TAXES CONSOLIDATION ACT 1997, BY THE INSPECTOR OF
TAXES NAMED ABOVE TO PREPARE AND DELIVER, ON OR BEFORE 31 OCTOBER 2022, A TAX RETURN ON THIS PRESCRIBED
FORM FOR THE YEAR 1 JANUARY 2021 TO 31 DECEMBER 2021.
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There has to be a basis for being asked to submit a return!

We don’t live in North Korea.

It is actually okay to say “Sorry lads, but I’m not obliged to do that”…

And this isn’t what was asked in any event.
 
To OP doesn't state the circumstances however it is my understanding is that revenue do send out a form 12 to a certain percentage of non-chargable persons every year. If I was asked by revenue to fill in one I would do so.
 
Gordon Gekko said:
There has to be a basis for being asked to submit a return!

We don’t live in North Korea.

It is actually okay to say “Sorry lads, but I’m not obliged to do that”…

And this isn’t what was asked in any event.
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A request from an inspector afaik constitutes reasonable basis under legislation.

A request for an apparently innocuous Form 12 is sometimes a precursor to a no-holds-barred Revenue Audit.
 
T McGibney said:
A request from an inspector afaik constitutes reasonable basis under legislation.

A request for an apparently innocuous Form 12 is sometimes a precursor to a no-holds-barred Revenue Audit.
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Hi T McGibney,

So what does one do? Complete the form and just input the data from one’s P60?

Regards,

Gordon
 
Yes - although there are no P60s any more - they have been replaced by something else, I forget what
 
Gordon Gekko said:
Hi T McGibney,

So what does one do? Complete the form and just input the data from one’s P60?

Regards,

Gordon
Click to expand...
Yes. But more importantly, ask yourself whether there are any skeletons in your cupboard that may have precipitated the request. Because if there are, the best time to resolve them is before you accede to it.
 
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