ROS registration required

My son works part-time on the minimum wage.
He also has started earning an income from a business that he hopes this year will generate between 5k and 10k gross. His biggest business expense is renting of a studio which costs approx 4k.

Does he have to register for ROS now ?

Is unclear if he's an employee of the business or self employed. Or what his income from the business is likely to be. I don't understand the relevance of the €4K rectal expenses?

He should at least have a read of the Revenue summary guides on self assessment. Does he have an accountant who might be able to advise him on such matters?

Who should register for Income Tax self-assessment?​

You should register for Income Tax self-assessment if:

• you are self-employed
• your only, or main, source of income is:
  • rental income
  • investment income
  • foreign income (including foreign pensions)
  • maintenance payments
  • fees that are exempt from Pay As You Earn (PAYE)
• or
• you profited from share options or share incentives.

You must register for self-assessment if:

• your taxable non-PAYE income exceeds €5,000
• or
• your gross non-PAYE income exceeds €30,000.

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If be becomes self assessed this year then his first return will be before October/November 2026.

Pay and file system - how does it work?​

By 31 October in a tax year, you must:

• pay your preliminary tax for that year
• file your self-assessment tax return for the previous tax year
• and
• pay any balance of tax due for the previous year.

For example, by 31 October 2025, you must:

• pay your preliminary tax for 2025
• file your 2024 self-assessment tax return
• and
• pay any Income Tax balance for 2024.

When you pay and file through the Revenue Online Service (ROS), the 31 October deadline is extended to mid-November. To avoid interest charges, please ensure that you file by the correct due date.

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Thanks Clubman.
He is self employed in a business that will generate between 5k and 10k gross this year.
He is also in a part-time PAYE job earning 10k approx this year. I'm stating the rent he is paying that generates his business income to show that he will have very little net taxable profit from his business. He doesn't have an accountant. I will read the links but wondering if the little net business income can be stated on Form 12 somewhere or does he have to register for ROS ?

Roro999 said:

I will read the links but wondering if the little net business income can be stated on Form 12 somewhere or does he have to register for ROS ?

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You haven't really clarified what his income is likely to be. As per the links that I posted above...

You must register for self-assessment if:

• your taxable non-PAYE income exceeds €5,000
• or
• your gross non-PAYE income exceeds €30,000.

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Sorry for not being clear.

Maximum gross sales for 2025 €10,000
Rent in achieving these sales (4,000)
Raw materials (2,000)
Taxable net 4,000

In this scenario I understand to deal with the 4k through Form 12.

Those numbers suggest slim pickings for the commitment and risk involved.

He might be better advised to get work experience in the sector first.

Roro999 said:

In this scenario I understand to deal with the 4k through Form 12.

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Yes.