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Income Tax Returns

We offer services for
Self Employed & Rental Income

A “Chargeable person” is a term that confuses many. The term is used in place of “self-employed” persons as tax returns are also required to be completed by landlords who have rental income and those who are liable for Capital Gains Tax. For the avoidance of doubt a “chargeable person” is required to file an income tax return with the Revenue Commissioners.

Essentially a chargeable person is someone who is liable to pay tax on income but who is not in receipt of PAYE income only or other income that is being taxed through the PAYE system at source.

You are a chargeable person if you have a PAYE source of income and either net assessable non-PAYE income of €5,000 or more in a year or a total gross income from non-PAYE sources of €30,000 or more in a year.

Contact us here today to find out how we can help you with our services.

Rental Income - Landlords beware!!

If you rent out property, then you probably already know that you may liable to file and pay income tax on this rental income. But there is a little more to it than just that.

There are several requirements that landlords should be aware of, from their obligation to register with the Residential Tenancy Board (RTB) in respect of tenancies, to the obligation to submit income tax returns.  Renting a property can give rise to an unexpected taxable profit. For taxpayers that are already in receipt of other income, this profit can lead to a tax liability.

For some landlords, the process of preparing and filing an Income Tax return can be difficult and overly time-consuming. At FCC, Chartered Accountants we can help ease the stress of this process. We can complete rental income accounts and tax returns, and advise on the Revenue allowable expenses to be deducted to ensure tax compliance and efficiency for you.