Pay and file: what’s new?
Oonagh Casey Grehan It’s time to complete the dreaded tax return, but watch out for the pitfalls
First things first: do you need to file a tax return? If you are a “chargeable person”, then yes, you are obliged to file a tax return.
As a broad definition, a “chargeable person” tends to include the self-employed and proprietary directors and employees/pensioners who have non-PAYE income in excess of €3,174. However, the definition for chargeable persons is far wider than that and includes, but is not limited to:
● high income ...
