Proprietary director, earnings basis

bizman

Registered User
Messages
18
I'm a bit confused by the earnings basis for proprietary directors.

For example:

Accounting period 1/10/2018 - 30/09/2019

1st payment to director on 30/10/2019 for say €3,000.

Run PSR for this payroll and pay PAYE etc.

What tax return year would this go in for the director, 2018? 2019?

What accounting period does this belong in, the current one? the previous one?

The examples on revenue.ie and in their PDF guides are a bit confusing to say the least.
 
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