TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

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.