Registering for tax
How to register for tax as a trust or partnership
When you set up a trust or partnership, you or your tax agent must inform Revenue.
If your trust or partnership is represented by a tax agent, they must submit an online application on your behalf through the Revenue Online Service (ROS).
If your trust or partnership is not represented by a tax agent, you must complete a Form TR1, which can be used to register for:
Non-resident trusts or partnerships must complete a Form TR1 (FT).
You will be given a Tax Reference Number to use when trading and filing your tax returns.
Filing returns and making payments
Once your trust or partnership has been registered, you must use ROS to both file returns and make payments.
Next: How to register for tax as a new company