Guidance on who is a Chargeable Person
Revenue has published guidance on when an individual is regarded as a chargeable person and therefore must file a Form 11 tax return under the new full self-assessment regime. The guidance forms part of the Revenue Operation Manual and details the income sources and limits which determines if an individual is a chargeable person and also the treatment of a married couple. The definition of chargeable person is provided for by section 959A of the Taxes Consolidation Act 1997 and given further meaning by section 959B of the same act.