Want to deregister as self-employed

S

susan1963

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hi I required my spsv driving licence in January 2024. in order to get this I had to get a tax clearance cert so I had to register with revenue as self employed as I had no employer to put down.

I have not used this licience as a sole trader I am now working part time as a driver for a coach company so I am on paye. the revenue will not let me de register as being self employed and are saying that I have to file a tax return every year whether I use the driving licence or not I have sent numerous emails but they seem to be saying the same thing. basically I have to remain self employed or give up my licience. what is the requirement can I de register it seems to be a very grey area.
 
susan1963 said:
what is the requirement can I de register it seems to be a very grey area.
Click to expand...
The opposite of the requirement to register?

Who should register for Income Tax self-assessment?

This page outlines who should register for Income Tax self-assessment
www.revenue.ie www.revenue.ie

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:
  • 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.
Click to expand...
 
Your best bet in my opinion is to file a form 11 for 2024, you don't need to pay any preliminary tax. And then once you've completed the filing for 2024 go into manage your tax registrations you will see income taxes active and you can choose the cease this with the effective day is 31st of December 2024. You will need a revenue online service account known as Ros to file the form 11 and all your necessary details to hand. It's extremely important you file by 31st of October if paper filing or mid November for online filing. Failure to submit a tax return when required will result in significant penalties, the form 11 in theory should be straightforward for you if you only have PAYE income , assuming no investments, gifts , sole trader income etc etc

m.youtube.com

How To File a Form 11 (Self-Assessment/Income Tax Return) in Ireland

Step by step guide on how to file a Form 11 with Irish revenue authorities. Note: Form 11 is ONLY for 'chargeable individuals'. A chargeable individual is ei...
m.youtube.com m.youtube.com
 
If you haven't traded, there should be no need to ever file a tax return, but if you remain registered you will definitely have to file one. To avoid this, either deregister from the date you initally registered, or request Revenue to this effect via My Enquiries or a phone call.
 
I agree with the above posted but I find this situation odd

From my re reading of the post , it seems like by the sole fact he is holding a license he must remain registered for income tax

That's unusual

In fact, being forced to register in the first place is odd to get a tax clearance to me

Surely you can just get a personal tax clearance , get the license and then when you start your trade/profession you register for income tax

It's seems like holding the license is being deemed as in active trade /profession under schedule D case I/ii (I'm reading between the lines here)

Holding the license allows you to operate all categories of SPSV eg taxi, hackney, and limousine.

Fair enough for taxi and hackney as being self employed

but surely you can be a PAYE worker for limousine

But op isn't carrying on an active trade and is a PAYE worker

Could revenue be wrong here

Surely he can deregister as of the same date as the registration
 
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I wonder did op select the wrong one

Should have been the PAYE option

To apply for a Small Public Service Vehicle Licence (SPSV)

Why you need to apply for a tax clearance certificater if you hold a small public service vehicle licence
www.revenue.ie www.revenue.ie


From revenue

To apply for a Small Public Service Vehicle Licence (SPSV)
If you are applying for an SPSV licence from the National Transport Authority, you need to provide a Tax Clearance Certificate.

1 Pay As You Earn (PAYE) employees should select ‘Small Public Service Vehicle (SPSV) driver licence holder (Employee)’ as the reason for tax clearance.

2 Self-employed people should select ‘Small Public Service Vehicle (SPSV) licence holder (self employed or business)’ as the reason for tax clearance.
 
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