Self-Assessed
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Earned Income Tax Credit
Tax credits are used to reduce your overall tax liability. If you are self-employed you can claim...
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Double Taxation Agreement (DTA)
You may have to pay tax on your foreign rental income in the country your property is located in ...
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Foreign rental income
Foreign rental income is considered to be income earned from rent of property (commercial or resi...
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Foreign income
If you are in receipt of foreign income you should also determine whether or not it is taxable in...
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Exchanging your investment
You will still need to pay tax, even if you intend to gift your investment to another person. To ...
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Cryptocurrency & Investments
Simply put, a cryptocurrency is an online currency. Bitcoin and Ethereum are some of the most not...
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Trading goods for goods
If you've traded services for services or goods for goods, you'll still be required to pay tax. R...
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The Sharing Economy
Many people supplement their income by selling goods or services through the Sharing Economy in t...
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Supplementing your income
Every year, thousands of Irish people who are employed in the PAYE system choose to supplement th...
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Making a disclosure
If you notice that you have made an error on your tax return, it is advisable to contact Revenue ...
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Farming
If you are a self-employed farmer, your personal tax liability is based on the profits you earn f...
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Relevant Contracts Tax (RCT)
RCT is a withholding tax that applies to certain payments by principal contractors to subcontract...
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Professional Services Withholding Tax (PSWT)
Professional Services Withholding Tax (PSWT) is a tax on payments made by an 'accountable person'...
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Relevant Tax on Share Options (RTSO)
A share option is a right that your employer grants you to acquire shares in the company. Income ...
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ESPPs
An ESPP is a way for employees to purchase shares in their company through payroll deductions, so...
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Restricted Stock Units (RSUs)
A Restricted Stock Unit is a grant (or promise) to you by your employer. On completion of a 'vest...
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Unapproved share options
A share option is a right that your employer grants you, to acquire shares in the company. The sh...
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Approved and unapproved share schemes
If you are employed through the PAYE system, your employers may offer company shares (share award...
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Value Added Tax (VAT)
You must register for Value Added Tax (VAT) if your annual turnover is more than (or is likely to...
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Deposit Interest Retention Tax
If you are an Irish resident and you make an investment in a deposit account (with any Irish bank...
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Cryptocurrency & Investments
Simply put, a cryptocurrency is an online currency. An investment in cryptocurrency is looked upo...
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The Sharing Economy
If you earn money through the sharing economy – for example by renting out a spare room on Airbnb...
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Blogging
If you operate a blog, and earn income (including payments for sponsored content and banner adver...
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Foreign rental income
Foreign rental income is considered to be income earned from rent of property (commercial or resi...
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Rent-a-room relief
If you rent out a room or rooms in your sole or main residence as residential accommodation you m...
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Rental income
If you earn money from renting out a property, or from another source that qualifies as rental in...
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Capital Acquisitions Tax (CAT)
If you receive a gift or inheritance, you may need to pay a 'gift tax' on it called Capital Acqui...
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Filing of Capital Gains Tax return
You must file a return on or before 31 October in the year following the tax year in which you di...
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When is CGT due?
For CGT purposes, the tax year is divided into two parts.
Part 1('initial period') - 1 January t...
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CGT Clearance Certificate (CG50A)
You require a CG50A certificate if:
You sell an asset on or after 25 March 2002 for over €500,000...