Taking Care of Business Workshops

Taking Care Of Business

FREE One Stop Shop For Your Business

Event Name Location Date
Taking Care of Business – South East Region Tower Hotel, Waterford Thursday 30 Apr 2015

Check out what previous Taking Care of Business attendees had to say about the event: Click here to view

Please click here to view the agenda

Do you own or manage a small business? Are you thinking of starting a new business? Then this event is for you!

Over 30 State bodies will be available to give you information and advice on a range of services for business. By attending one of these events you will:

  • Meet informally with representatives from a variety of State bodies
  • Get practical information and advice
  • Find out ways to save your business money
  • Get supports and tools to assist you in your business

Come along to this FREE event and get help with running and growing a sustainable and compliant business.

Don’t miss out, register for your place today.


1 What is Taking Care of Business?
This free half-day event has been specifically designed to help small and start-up businesses understand and benefit from the services provided by many of our State offices and agencies. The event will include short presentations and opportunities to get information directly from the agencies involved.
2 How many State offices and agencies are coming to the event?
Representatives from 30 State offices and agencies will be available at the event. A number of business representative bodies will also be attending.
3 How do I sign up for the event?
Click on the ‘Book Now’ link above for the location you wish to attend and follow the online instructions.
4 Will I receive a confirmation?
Yes, by email to the address provided to us on the registration form.
5 Do I have to pay for the event?
No, this is a free event.
6 Where can I find an event agenda?
The agenda for the event can be found by clicking here.
7 What are the benefits of attending an event?
By attending one of these events you will:
• Meet representatives from a range of State offices and agencies
• Get practical information and advice
• Find out ways to save your business money
• Better understand the key regulations that affect your business
• Get supports and tools to assist you in your business
8 Do I have to register in advance or can I turn up on the day?
We strongly discourage ‘walking in’ as there are limited spaces available. It is best to register in advance.
9 Can more than one person from my company attend the event?
Yes, you can have as many attending as you wish. However, everyone must register in advance on the website, the same way you registered yourself.
10 Is parking available for the event?
The hotel car park is situated to the rear of the hotel. Parking is on a first come, first serve basis. Please click here for directions to the hotel:http://www.towerhotelwaterford.com/location.html  Further information on parking in Waterford can be found here: http://www.parkopedia.ie/free/waterford_city/parking/
11 What if I have more questions?
Please email us at info@takingcareofbusiness.ie.

What is the Taking Care of Business Twitter policy?

Employees of the Health and Safety Authority, the Food Safety Authority of Ireland and the Department of Jobs, Enterprise and Innovation manage the @TCOB2015 account. @TCOB14 does not purport to represent the views of any State body, private sector organisation or individual involved with or supporting Taking Care of Business.

If you follow @TCOB2015 you can expect tweets about upcoming Taking Care of Business events.

If you follow @TCOB2015 we will not automatically follow you back.

If we follow a Twitter account or refer to existing hashtags it does not imply any kind of endorsement.

We review @messages Monday to Friday during office hours (excluding public holidays). We may occasionally tweet outside of office hours. We will ensure that feedback from twitter users about Taking Care of Business events is passed on to the coordinating group which organises the events.

We do not use any automation to post Twitter content.

For media enquiries about Taking Care of Business events please contact the Press Office of the Department of Jobs, Enterprise and Innovation atpress.office@djei.ie or +353 1 631 2200

Refund of Dirt paid for First time Buyers

DIRT First-Time Buyers Relief

Section 266A of the Taxes Consolidation Act 1997 provides for refunds of Deposit Interest Retention Tax (DIRT) for first-time buyers who purchase a house or apartment to live in as their home. It also applies to first time buyers who self-build a home to live in.

Who is entitled to claim?

A first-time buyer of a house or apartment who purchases or self-builds a property between 14 October 2014 and 31 December 2017 may be entitled to claim a refund of DIRT.

The first-time buyer must not have either individually or jointly with any other person, previously purchased or built a house or apartment.

The property must have been purchased or built as the first-time buyer’s home. It does not include properties acquired for investment purposes.

How to make a claim

To make a claim, the property must be registered for Local Property Tax (LPT). Once registered, you log in to the LPT system and enter your PPS number/Tax Reference Number, Property ID and Secure LPT PIN.

Once in the LPT system, you click the Claim DIRT F.T.B. Refund button. This will display a claim form and you enter the required information and submit your claim.

The following information is needed to make a claim:

  • Amount of DIRT to be refunded,
  • Purchase price or completion value for a self-build,
  • Purchase date/completion date,
  • Email address,
  • Bank Account details to which the refund is to be paid (if we have your details already on our records these will be displayed but you can amend them if necessary),
  • Evidence of DIRT deducted (i.e. bank statements).

Further Information

Support from Social Welfare when starting your own business

This article is specifically on the Short Term Enterprise Allowance. Despite the myth there is financial support for those going the self employed route who need assistance from social welfare.

Short-Term Enterprise Allowanceopen


The Short-Term Enterprise Allowance (STEA) gives support to people who have lost their job and want to start their own business.

To qualify you must be getting Jobseeker’s Benefit. There is no qualifying period, which means you do not need to have been getting Jobseeker’s Benefit for a certain period of time. However, you will not qualify if you are getting Jobseeker’s Benefit and working part-time.

From 4 April 2013 the Short-Term Enterprise Allowance is paid instead of your Jobseeker’s Benefit for a maximum of 9 months. It ends when your entitlement to Jobseeker’s Benefit ends (that is at either 9 or 6 months).


To qualify for the Short-Term Enterprise Allowance you must be getting or have an entitlement to Jobseeker’s Benefit.

Your business plan must be approved in advance in writing by a Case Officer based in an Intreo Centre or a social welfare local office or an Enterprise Officer in your local development company (also known as partnership company) (see ‘How to apply’ below).

Seasonal, temporary or part time self-employment does not qualify for the STEA.

You must contact the Department of Social Protection immediately if your self-employment ends or you take up employment.

If you are unemployed when your entitlement to STEA ends you will not immediately re-qualify for Jobseeker’s Benefit. However, you can apply forJobseeker’s Allowance, which is a means-tested payment.

Employment grants

Employment grants from a Local Enterprise Office (LEO) or a local development company do not affect your entitlement to the Short-Term Enterprise Allowance.

Help with starting a business

In addition to income support (your weekly payment), you can also get financial support with the costs of setting up your business. These supports are provided under a scheme called the Enterprise Support Grant (ESG). (The ESG replaced the Technical Assistance and Training Scheme (TATS) from 16 April 2014.)

You can only get the ESG if you have been approved for either the Back to Work Enterprise Allowance or the Short-Term Enterprise Allowance. The business plan you submit as part of your application for the scheme must set out the rationale and requirement for financial support. The ESG is paid to people getting the STEA on a pro-rata basis – a maximum of €937 can be paid to people on a 9-month STEA and a maximum of €625 to people on a 6-month STEA. You must be able to make a matching contribution of at least 20% to access grant support. You need to provide documentary evidence of the costs (quotations from at least 2 suppliers or, if a single supplier, the reasons for choosing a single supplier).

Eligible items for grant support include:

Category Annual limit, € Minimum contribution from applicant
Accountancy and related services including legal advice Up to €500 20%
Advertising and marketing aids Up to €500 20%
Business equipment Up to €1,000 20%
Business mentoring (this can be offered free or at a reduced rate by Local Enterprise Officers (LEOs) or local development companies Up to €250 20%
Business registration costs and fees Up to €250 20%
Compliance, guidance and training Up to €250 20%
Job-specific tools and equipment Up to €1,000 20%
Office supplies and stationery Up to €250 20%
Personal protective clothing and equipment Up to €250 20%
Public Liability Insurance costs associated with setting up a business – no other insurance is eligible Up to €1,000 20%
Short-term training on book-keeping, regulation, rollout of business plan, start-your-own-business and courses of training related to the start-up Up to €250 20%
Signage Up to €500 20%
Upgrading to premises where the premises is owned by the applicant Up to €1,000 20%
Website registration, related services and production Up to €500 20%
Combination of above in any 24-month period (for long-term BTWEA) €2,500
Note that the ESG is paid to people getting the STEA on a pro-rata basis. A maximum of €937 can be paid to people on a 9-month STEA and a maximum of €625 to people on a 6-month STEA.

Note that you do not have an automatic right to any of these amounts. The Department of Social Protection’s Case Officer will assess your application and eligibility.

Some items are not eligible for grant support under the ESG. These include:

  • Building/premises rental costs
  • Cost of travel
  • Insurance (except public liability)
  • Personal clothing and uniforms (except protective clothing)
  • Professional development programmes arranged by professional and regulatory bodies
  • Purchase of any type of vehicle
  • Stock-in-trade
  • Training or education other than that specified
  • Utility costs, connection or supply and local authority rates

You can get more information about becoming self-employed and setting up a business.


If you qualify, the Short-Term Enterprise Allowance replaces your Jobseeker’s Benefit. The STEA will be paid at the same rate as your Jobseeker’s Benefit, including any increases for adult and child dependants. It ends when your entitlement to Jobseeker’s Benefit ends. The STEA may be paid directly into your bank or building society account on a weekly basis. It cannot be paid into a mortgage account.

You do not pay PRSI or Universal Social Charge on the STEA. However the STEA is subject to income tax in the same way as Jobseeker’s Benefit. (Note that this is different from the Back to Work Enterprise Allowance which is not taxable). You may qualify for Start Your Own Business Relief provides a two-year exemption from income tax (up to a maximum of €40,000 each year) for people who have been unemployed for at least 12 months before starting their own business. It runs from 23 October 2013 to 31 December 2016. (However if you started to get the STEA before 25 October 2013 you do not qualify for the relief because you had already started your business before the start date for the scheme.)

Extra benefits

You can keep any extra (or secondary benefits) that you were getting with your Jobseeker’s Benefit provided you continue to satisfy the conditions. For example, a medical card and Back to School Clothing and Footwear Allowance.

However, an increase in your income may affect your Rent Supplement. To find out how your Rent Supplement may be affected contact the Department of Social Protection’s representative (formerly known as the Community Welfare Officer) in your local health centre.

How to apply

To apply for the Short-Term Enterprise Allowance, complete application form STEA 1 (pdf).

If you live in an area covered by a local development company (LDC) you should return form STEA 1 to the Enterprise Officer. If you do not live in a LDC area, you should return form STEA 1 to the Case Officer in your local Intreo centre or social welfare local office.

The Enterprise Officer or Case Officer will look at your business proposal and may discuss certain aspects of it with you. You must not take up self-employment until you get written approval from the LDC or Department of Social Protection.

If you are accepted on to the Short-Term Enterprise Allowance, you must register as self-employed with the Revenue Commissioners. You can find more information on self-employment from your local tax office.

Where to apply

If you live in an area covered by a local development company (xls) , you should apply to the Enterprise Officer.

If you do not live in an LDC area, you should apply to the Jobs Case Officer in your Intreo centre or social welfare local office.


How long do I keep my records for ?

Keeping Records and Revenue Audit

Keeping Books and Records

Am I obliged to keep records for tax purposes?

YES. You must keep full and accurate records of your business from the start. You need to do this whether you send in a simple summary of your profit/loss, prepare the accounts yourself, or, have an accountant do it. It is important for you to remember that the figures which are contained in your accounts, or your summary of profits/losses, or your tax returns, must be correct. The records you keep must be sufficient to enable you to make a proper return of income for tax purposes.

You should bear in mind that you may need to keep accounts for reasons unconnected with tax. For example, your bank may want to see your accounts when considering an application for a business loan.

How long must I keep records?

You must keep your records for a period of six years unless your Inspector of Taxes advises you otherwise.

Revenue Examination of Returns, Books and Records

What is a Revenue Audit?

A Revenue audit is a cross-check of the information and figures shown by you in your tax returns against those shown in your business records.

Revenue audit covers the following types of tax returns:

  • Income Tax, Corporation Tax or Capital Gains Tax returns and/or
  • The returns submitted in respect of VAT, PAYE/PRSI or Relevant Contracts Tax (RCT).

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How are taxpayers selected for audit?

Revenue use three methods of selection. These are:

Screening tax returns:

The vast majority of audit cases are selected in this way. Screening involves examining the returns made by a variety of taxpayers and reviewing their tax compliance history. The figures are then analysed in the light of trends and patterns in the particular business or profession and evaluated against other available information.

Projects on business sectors:

From time to time, projects are conducted to examine tax compliance levels in particular trades or professions. The returns for a large number of taxpayers in a particular sector are screened in detail and a proportion of these are selected for audit.

Random selection:

This is in addition to the first two methods. It means that all taxpayers have a possibility of being audited. Each year, a small proportion of audit cases is selected using this method.

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What form will the audit take?

Typically, an audit involves a series of steps, as follows:

  • On arrival, the auditor identifies himself or herself to you and explains the purpose of the audit. An indication of the length of time he or she expects to spend on your premises is also given.
  • You are given an opportunity to disclose to the auditor any inaccuracies in your tax return
  • The auditor will examine your books and records to verify that the figures have been correctly calculated and that the tax returns and/or declarations for the different taxes are correct
  • If the auditor finds the returns to be largely correct as is often the case, you will be told so as soon as this becomes clear
  • If the auditor finds that adjustments are required, he or she will quantify the adjustments and the additional tax. The details of how the additional tax arises will be discussed with you and you will also be notified in writing
  • At the final interview, the auditor will ask for your agreement to the total settlement figure
  • Once agreed, the full amount should be paid to the auditor who will issue you with a receipt.

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Telecommunications, Broadcasting and Electronic (TBE) services to consumers (B2C) – New VAT Place of Supply Rules – 2015 and Mini One Stop Shop (MOSS)

New EU VAT rules in relation to supplies of telecommunications, broadcasting and e-services (TBE) to consumers (B2C) will come into effect from 1 January 2015. From that date, businesses that make supplies of telecommunications, broadcasting or e-services to consumers in other EU Member States are obliged to register and account for VAT in those Member States. Alternatively, such businesses can now register for the optional special scheme, Mini One Stop Shop (MOSS). The MOSS will allow businesses to submit a single return and payment per calendar quarter for all Member States in which it makes such supplies.

Any eligible business wishing to register for MOSS should do so in advance of 1 January 2015 to avoid having to register for VAT in multiple Member States.

Revenue has published extensive information in relation to these changes during 2014. eBrief Nos. 12/2014, 70/2014, 71/2014, and 79/2014 refer.

The guidance already issued in relation to the Mini One Stop Shop (MOSS) has been updated to clarify the following issues.

Can a business established in Ireland whose turnover is below the VAT registration threshold use MOSS?

The VAT registration thresholds that Member States apply to small business do not apply to businesses that are not established in the Member State.

A business which is established in Ireland but is not obliged to register for VAT in Ireland (because turnover is below the registration threshold) and which supplies telecommunications, broadcasting or e-services to consumers in other Member States will be obliged to register and account for VAT in those Member States or, alternatively, register for MOSS in Ireland.

Such businesses can register for MOSS without any obligation to register for VAT in respect of their supplies to customers in Ireland. When completing the MOSS registration process, the Corporation Tax Number or PPS Number (as appropriate) of the applicant should be provided as an alternative to a VAT number. Any queries in relation to the registration process should be addressed to the MOSS helpdesk.

VAT Groups and MOSS Registration

A VAT Group can register for MOSS. Any member of an existing VAT group can apply to register for MOSS. It is not obligatory that the Group ‘remitter’ is the group member to register for MOSS.

Standard Audit File for MOSS (SAF-MOSS)

The record keeping requirements in relation to MOSS are set out in Chapters 9 and 10 of the Mini One Stop Shop guide. The EU Commission undertook to develop a Standard Audit file for MOSS (SAF-MOSS) with a view to providing certainty for business in relation to record keeping and to facilitate the provision of information to tax administrations. The SAF-MOSS Schema specificationsExternal link have now been published and business can use this schema for submitting the information requested by Member States in a specified electronic format that is acceptable to most tax administrations. The SAF-MOSS is recommended for business to use but it is not compulsory. If a business does not wish to use the SAF-MOSS to submit information requested by a tax administration, an acceptable alternative format must be agreed at the time of the request.

Information in relation to Member States national VAT rules

From 1 January 2015 the tax treatment of B2C supplies of telecommunications, broadcasting and e-services will be determined by the rules of the Member State of consumption.

The VAT Directive (Council Directive 2006/112/EC) provides common VAT rules for all Member States but it allows Member States to avail of certain options and the interpretation of the VAT Directive may vary in some instances. To assist businesses who will be impacted by the new place of supply rules from 1 January 2015, the EU Commission have developed a portal which provides information on VAT rules in all Member StatesExternal link and is complemented by instructions for useExternal link.

Mandatory Electronic Filing & Payment – Implementation of Phase 5

taxmanMandatory electronic payments and filing, using Revenue‘s Online Service (ROS), is part of Revenue’s strategy to establish the use of electronic channels as the normal way of conducting tax business.

ROS is an internet facility which provides you with a quick and secure facility to pay tax liabilities, file tax returns, access your tax details and claim repayments. The ROS facilities are available 24 hours a day, 7 days a week, 365 days a year. You can benefit from an extension to existing deadlines for paying tax and filing returns where you both pay and file using ROS.

Since 2009 the categories of taxpayers obliged to pay and file electronically has been expanding – see below. From 1st January 2015 all newly registering IT cases will become mandatory efilers.

Should you fall into any of the categories below, the following information is provided to support and help you to pay and file electronically.

Who is required to pay and file electronically?

Phase 1

Revenue’s mandatory electronic payments and returns programme commenced with Phase 1 on the 1st January 2009. Phase 1 included all taxpayers whose tax affairs are dealt with by Large Cases Division and all Government Departments.(Tax Returns And Payments (Mandatory Electronic Filing And Payment Of Tax) Regulations 2008pdf(S.I. No 341 of 2008 (PDF,71KB ))

Phase 2

Revenue’s Phase 2 came into effect from 1st January 2010. Phase 2 included all companies with a turnover of more that €7.3M and with more than 50 employees and all public bodies. (Tax Returns And Payments (Mandatory Electronic Filing And Payment Of Tax) Regulations 2008 pdfS.I. No 341 of 2008 (PDF,71KB ))

Phase 3A

The categories of taxpayer required to pay and file returns electronically from 1 June 2011 are:

  • All companies
  • All trusts
  • All partnerships
  • Self employed individuals filing a return of payments to third parties (Form 46G)
  • Self employed individuals subject to the high earners restriction (Form RR1, Form 11)
  • Self employed individuals benefiting from or acquiring Foreign Life Policies, Offshore Funds or other Offshore products
  • Self employed individuals claiming a range of property based incentives (Residential Property and Industrial Buildings Allowances).

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Phase 3B

Employers with 10 or more employees, not already covered in Phase 3A will be required to pay and file returns electronically from 1st October, 2011.

(Tax Returns and Payments (Mandatory Electronic Filing and Payment of Tax) Regulations 2011 pdf(S.I. No 223 of 2011 (PDF,71KB ))

In addition, all stamp duty returns and payments presented on or after 1 June 2011 must be filed electronically. (Stamp Duty (E-Stamping Of Instruments) Amendment)(No. 2) Regulations 2011pdf(S.I. No 222 of 2011 (PDF,51KB ))

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Phase 4

The categories of taxpayers required to pay and file returns electronically from 1 June 2012 are :

  • VAT registered cases
  • Individuals who avail of the reliefs and exemptions set out below*
Description of Relief or exemption and where it can be found in the Taxes Consolidation Act 1997
Description of Relief/exemption Section in TCA 1997
Retirement annuity contract payments Section 787
PRSA contributions Section 787C
Overseas pension plans: migrant member relief Section 787N
Retirement relief for sportspersons Section 480A
Relief for AVCs Sections 774 and 776
Artists exemption Section 195
Woodlands exemption Sections 140 and 232
Patent income exemption Sections141 and 234
Income on which transborder relief is claimed Section  825A
Business expansion scheme relief Section 489(3)
Seed capital scheme relief Section 489(5)
Film relief Section 481
Significant Buildings/gardens relief Section 482
Interest relief: loan to acquire share in company or partnership Sections 248, 248 (as extended by Section 250) and 253

* as per 2010 or subsequent F11

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Phase 5

The Tax Returns And Payments (Mandatory Electronic Filing And Payment Of Tax) Regulations 2014 are due to be published shortly and will require, from 1 January 2015, all new IT cases to pay and file electronically.

Returns and Payments that must be filed electronically

Specified Returns* and Specified Tax Liabilities* that must be paid and filed on ROS if they are applicable to your circumstances include:

Specified Returns and Specified Tax Liabilities that must be paid and filed on ROS
Specified Return Specified Tax Liability
Corporation Tax Form CT1 Preliminary Tax and Balance Due
Partnership Form 1 (Firms) -
Trusts Form 1 Preliminary Tax and Balance Due
Income Tax Form 11 Preliminary Tax and Balance Due
High Earner Restriction Form RR1 -
Employer PAYE/PRSI Form P30
Form P35
Forms P45 and P46
Value Added Tax Form VAT 3
Annual Return of Trading Details (RTD)

VAT on e-services Quarterly Return

VAT due

Quarterly VAT due on e-services

Capital Acquisitions Tax (Gifts and Inheritances) Annual Return Annual payment
Betting Duty Quarterly Return Quarterly Payment
Dividend Withholding Tax (DWT) Monthly Return Payment of DWT deducted from relevant distributions in previous month
Deposit Interest Retention Tax (DIRT) Annual Return Interim payment and Balance Due
Life Assurance Exit Tax (LAET) Biannual Return Biannual payment
Investment Undertaking  Exit Tax (IUT) Biannual Return Biannual payment
EU Savings Directive Annual Return -
3rd Party Payments Return (46G/46G company) Annual Return -
Air Travel Tax Annual Return Monthly Payment

*Please note that the above list is not exhaustive, you may be liable for other taxes and duties e.g. RCT, that may only be filed and paid electronically.

December 2014

CGT relief for disposals of certain land and buildings

CGT relief for disposals of certain land and buildings under section 604A of the Taxes Consolidation Act 1997 – treatment of enhancement expenditure

Section 604A of the Taxes Consolidation Act 1997 (inserted by section 64 of the Finance Act 2012) introduced a capital gains tax relief on disposals of land or buildings acquired in the period commencing on 7 December 2011 and ending on 31 December 2013. Section 44 of the Finance (No. 2) Act 2013 extended the period within which the land or buildings may be acquired for the purposes of the relief to 31 December 2014.

pdfPart 19.07.03a (PDF, 70.7KB) of the IT-CGT-CT Manual, is amended to clarify:

  • That the relief applies to the gain on the disposal of land or buildings that were acquired in the period from 7 December 2011 to 31 December 2014 (both dates inclusive).
  • That for the purposes of the relief “time of acquisition” and “time of disposal” have their normal meaning by reference to Section 542, TCA 1997.
  • That no distinction need be made as between “land” or “buildings” for the purposes of the relief, as any building situated on land is not an asset separate and distinct from the land.
  • That enhancement expenditure may be incurred at any time between the date of acquisition and disposal (including expenditure incurred on the construction of buildings on land or the completion of partially built buildings), without affecting entitlement to the relief.

In particular it should be noted that:

Land or buildings will be treated as acquired on or before 31 December 2014 where either

  • An unconditional contract has been made on or before that date (and regardless of the fact that the asset may be conveyed or transferred after that date), or
  • A contract is made subject to a condition precedent and the condition is satisfied on or before that date.

VAT and Charitable Donations via SMS Text Message

VAT and Charitable Donations made via SMS Text Message using pre-paid phone credit

The VAT on Telecommunications Services Manual has been updated to clarify Revenue’s position in respect of the VAT treatment of donations to charity made via text message using pre-paid phone credit.

Charitable organisations can receive the full amount of the donation made using pre-paid phone credit without a VAT deduction subject to certain conditions being met. Full details are available in pdfPart 5-47 (PDF, 87KB) of the Manual.

Revenue Defaulters List

rev eformToday’s edition of Iris Oifigiúil contains details of published settlements completed by Revenue in the period 1st July 2014 to 30th September 2014.

In the 3-month period to 30th September 2014, 107 taxpayers fall to be published. The settlements in these cases total€19.64m million.

Of the 107 published cases, 33 were for amounts exceeding €100,000; of which 10 exceeded €500,000, 5 of which exceeded €1m.

9 of the 107 settlements published, yielding €3.89m, relate to Revenue’s investigation into Bogus Non-Resident Accounts and Offshore Assets/Funds.

Click here to see the detailed list of defaulters.

For some this is a timely reminder of how seriously revenue look at the situation of :

-Failure to file tax returns.

-Filing returns which are knowingly incorrect

-Failing to keep proper records, etc.

In situations where a qualifying disclosure of tax defaults, as provided for in legislation, has not been made by a taxpayer, penalties levied range between 15% and 100% depending on the category of default and whether or not the taxpayer has cooperated with Revenue in the course of enquiries.

Penalties are not charged where a tax default was not deliberate, or was not attributable in any way to the failure by a taxpayer to take reasonable care to comply with his or her tax obligations. Neither is a penalty charged where an adjustment to liability arises from differences in the interpretation or the application of legislation, and the taxpayer could reasonably have considered her/his interpretation to be correct.







35 Wolfe Tone St Sligo info@mcdowellaccountants.ie 071 91 69647