Connected persons

Company applicant

When a company applies for tax clearance Revenue will check:

  • any director who holds more than 50% shareholding in the company (a company must supply at least one director)
  • any shareholder who holds more than 50% shareholding in the company
  • properties
  • partnerships of which the company is a member
  • a previous business entity (where there has been a transfer of a liquor licence)
  • the VAT compliance of the remitting company, where the company is a VAT group non-remitter.

Next: Who should apply for a Tax Clearance Certificate where a couple are jointly assessed?