Self-Employment & Partnerships

If you intend to become or are self-employed/in a partnership please inform the Taxation Office immediately.

You will be required to complete a new business form; once this is processed you will be registered as self-employed and issued with a reference number.

Income from self-employment or partnerships are to be included in personal tax returns and a set of accounts will be required.

The normal accounting period is 1 January to 31 December for self-employed, which is in line with the tax year. However if you feel that this will be difficult to achieve due to the nature of your work, you can contact the Taxation Office to request an alternative accounting period.

Please see the following guides which may be relevant to you:

Self-Employed Guide

Self-Employed Guide
Created: Tuesday, 28 July 2020 14:43 | Size: 227.68 KB

Depreciation Allowances Guide 

Depreciation Allowances Guide (2016 Onwards)
Created: Tuesday, 28 July 2020 14:45 | Size: 698.44 KB

Farmers Guide

Farmers Guide
Created: Tuesday, 28 July 2020 14:46 | Size: 77.48 KB

Benefits in Kind Guide 

Benefit In Kind Guide (2013 onwards)
Created: Tuesday, 28 May 2019 13:32 | Size: 441.61 KB

Agent Authority 

Agent Authority
Created: Tuesday, 28 May 2019 13:30 | Size: 728.39 KB