If you own more than 15% of the share capital in the company in which you are a director you are required to file a Tax return.
Understand that but not my point, I wasn't aware that Revenue as a matter of policy open an income tax registration for any proprietary directors, this mean in my case I must submit nil income tax returns as income tax dates fall yet am paid via PAYE only, also means I cannot use the full services of the PAYE anytime service as I now have an income tax registration.
Joe has answered the question. Its the F11, ideally on ROSIrcoha, no need to be surprised, I am a recent proprietary Director.
I am paid via paye, I have no other income so a nil return for income tax would apply as I am paid via paye or am I missing something myself..?
Also be aware that as a proprietary director you are not entitled to the PAYE tax credit. You could (and probably will) have a tax liability when you do your form 11 if you have been claiming this credit through the PAYE system.
That's not entirely correct - he's not entitled to the PAYE credit on his PAYE income from his directorship, but is entitled to it in respect of any income from any other employment in the same way as any other employee.
OP hasn't clarified whether his PAYE income is from his company, another normal employment, or a combination of both.
Understand that but not my point, I wasn't aware that Revenue as a matter of policy open an income tax registration for any proprietory directors, this mean in my case I must submit nil income tax returns as income tax dates fall yet am paid via PAYE only, also means I cannot use the full services of the PAYE anytime service as I now have an income tax registration.
... hence the exemption for people who are directors of genuinely dormant companies.
I assumed his PAYE income is from his directorship company as he said he had no other income source or employment.
Apologies, you're right, it's pretty clear in the OP!