Revenue eBrief No. 014/20

21 January 2020

Chargeable Persons

Tax and Duty Manuals 41A-01-01 (Who must file a tax return and calculate tax due under self-assessment?) and 47-06-03 (PAYE tax paid and Surcharge on late Returns by Directors) have been updated to incorporate changes made in Finance Act 2019. These changes relate to the criteria for directors not being required to file an income tax return. The company of which they are a director must now meet certain conditions in the three years to 31 December in the tax year, rather than the three years to 5 April.