Download Information Guides, Tax and PAYE Forms
Have you just opened a new business, started employing staff or joined as an employee? Here is the list of useful guides and forms free for you to download.
PAYE and Tax Registration Forms
- Employer tax registration form
Are you a new employer? If you haven’t already registered as an employer on a TR1 or TR2 then this is the form you need to register as an Employer for PAYE and PRSI purposes only. Please note you must be already registered for either Income Tax or Corporation Tax.
- TR1 Form
When setting up a new business this form is used to register ‘Persons’, i.e., Individuals, Partnerships, Trusts or Unincorporated Bodies for Income Tax, VAT, and as an Employer for PAYE/PRSI.
- TR2 Form
This form is to be used to register a limited company for Corporation Tax, PAYE/PRSI (as an employer), for VAT and/or Relevant Contracts Tax (RCT) (as a Principal Contractor).
- RDI Form This form is used to set up a Revenue Debit Instruction, which allows the ROS customer to pay taxes to Revenue.
- Starting In Business – A Revenue Guide to PAYE
This Revenue link is a useful Guide that answers the frequently asked questions you may have when setting up a new business; such as, How do I register for tax? What is Relevant Contracts Tax? What if I decide to employ someone? etc.
- Code of Practice to determine if a person is employed or self-employed This leaflet outlines the Criteria for each and helps to determine whether an individual is employed or self-employed.
Forms and Downloads for Employers
- Employers guide to operating PAYE & PRSI on certain benefits
This guide provides employers with information on the main benefits-in-kind and other non-cash benefits such as Vouchers, Private use of company cars etc.. The guide helps employers to determine the ‘taxable benefits’ or ‘notional pay’ amounts to be taken into account when calculating the PAYE, PRSI and USC liabilities.
- EE Motor & Bicycle Expenses
This leaflet covers re-imbursement of Motoring/Bicycle Expenses to Employees (including Directors) and states the records to be kept.
- EE Subsistence Expenses
This leaflet covers reimbursement of Subsistence Expenses to Employees (including Directors).
- Tax Treatment of Employer Paid Medical Insurance
This Guide provides information on the tax treatment of employer paid medical insurance premiums on behalf of employees and also explains the Tax Relief at Source for Medical Insurance Premiums paid by employers.
- Travel expenses on Form IT51 This leaflet covers reimbursement of Motoring/Bicycle Expenses to employees and the Civil Service rates
- Employers Guide to PAYE This Guide explains The Pay As You Earn (PAYE) system and the method of tax deduction under which an employer calculates and deducts the income tax due from payment of wages, salary etc.
Forms and Downloads for Employees
- A guide for first time entrants to the PAYE Tax System
This Guide provides information on the Irish PAYE system, How to obtain Tax Credits and Standard Rate Cut-Off Points and what is the Emergency basis etc.
- How to get a PPS Number
This leaflet explains what is The Personal Public Service number (PPS No.), How to obtain a PPS Number, What you need your PPS Number for
- Form 12A to obtain first Tax Certificate Form 12A to obtain first Tax Certificate This form is to be completed to apply for a Certificate of Tax Credits if any of the following apply to you Starting your first employment in the State.
- A guide for first time entrants to the PAYE Tax System
- Form OP1
This leaflet provides information on the One Parent Tax Credit, this tax credit is available to a single parent, or a person who has custody of and maintains a child who is living with him or her.
- Claim for rent relief
This form is to be completed when Claiming Rent Relief for Private Rented Accommodation, You are only able to claim this relief if you were already renting at 7 December 2010 and are an individual, paying for private rented accommodation used as a sole or main residence.
- Mortgage Interest Tax Relief at Source
Tax Relief on Mortgage interest paid- Revenue Step by step guide on tax relief for mortgage interest paid on home loan.
- Claim for Blind Person’s Tax Credit
This form is to be completed when claiming the Blind Person’s tax credit and guide dog allowance, To qualify for the tax credit, you and/or your spouse must have impaired vision please see form for conditions
- First claim for tax repayment during unemployment
First claim for tax repayment during unemployment This form is to be completed if you are unemployed and had previously had Income Tax and/or USC deducted from your pay since 1 January as you may be entitled to a refund. Please see form for further information.
- A Guide to Claiming Health & Medical Tax Relief
This Guide explains how you may claim tax relief in respect of the cost of certain medical expenses paid by you.
- Medical Insurance – tax relief at source
This leaflet provides the guidelines for claiming tax relief on medical insurance premiums i.e. Tax Relief at Source (TRS) and Age-Related Tax Credit (ARTC).
- Med 1 Form – Reclaim tax for medical expenses
Form MED 1, this form is to be completed when claiming relief on Health Expenses
- Med 2 Form – Reclaim tax for dental expenses
Form MED 2 used claim relief on Dental Expenses. Please note this form is a receipt only and should be retained by you as evidence of expenses incurred. Claims for tax relief on dental expenses should be claimed either through the PAYE Anytime service or by completing and submitting Form MED 1 to your local Revenue office.
- Form 12A to obtain first Tax Certificate
Form 12A to obtain first Tax Certificate This form is to be completed to apply for a Certificate of Tax Credits if any of the following apply to you
Starting your first employment in the State
A national of another country living in Ireland starting your first employment in the State
Recommencing employment following a period of unemployment.
- Trans Border Workers Relief
This guide explains the relief due to individuals who are resident in Ireland and commutes to his/her place of work abroad and who pays tax in the other country on the income from that employment. Please note one of the Conditions to Qualify is the county of employment has a Double Taxation Agreement with Ireland
General forms and guides which you may find useful
- Local Property Tax – Frequently Asked Questions
- Local Property Tax return form
Sample form from Revenue
- Tax Credits, reliefs and rates for 2012 & 2013
Provides rates for Personal Tax Credits, Tax Rates and Tax Bands, Home Carer’s Tax Credit etc.
- Employees Guide to PAYE
This is a guide of the PAYE system for employees, directors and people in receipt of pensions. Its purpose is to give PAYE taxpayers a basic understanding of the system under which they pay tax.
- People with disability & Income Tax
This guide provides information on how people with disabilities may claim additional tax credits and avail of certain exemptions from tax on incomes for persons with disabilities of a permanent nature.
- Incapacitated Child
This leaflet outlines the circumstances in which the incapacitated child tax credit can be claimed.
- Tax relief for service charges
This leaflet outlines the Income tax relief available for individuals who pay service charges to local authorities and other independent contractors.
Please note From 1 January 2012 tax relief is no longer available for service charges paid. The abolition of this relief was announced by the Minister for Finance in his 2010 Budget Speech on 9 December 2009. You still may be able to claim for previously paid charges as there is a 4-year time limit – A claim for tax relief must be made within 4 years after the end of the tax year to which the claim relates.
- Over 65s
This is a guide to the tax credits and reliefs available to people aged 65 or over.
- Dependent Relative
The guide outlines the conditions and circumstances that are required in order to claim the Dependent Relative tax credit.
- Home Carers
This leaflet outlines the conditions which must be met to claim the tax credit and also contains a claim form to enable you make your claim.
- Going to Work Abroad?
This guide answers tax questions commonly asked by Individuals going to work and/or live abroad, It deals mainly with the tax treatment of income from employment and self-employment and with capital gains.
- Coming to Live in Ireland?
This guide answers tax questions commonly asked by Individuals coming to work and/or live in the State, and will help to determine whether you are resident or non-resident for Irish tax purposes.
- Code of Practice to determine if a person is employed or self-employed
This leaflet outlines the Criteria for each and helps to determine whether an individual is employed or self-employed.
- Tax Relief for Mortgage Interest payable on Home Loans
This is an online video to demonstrate how to complete The Mortgage Interest Relief online application.
- BIK on Preferential Loans
This guide explains how to apply BIK in relation to a Preferential Loan.
- Tax Information for Students
This guide helps you to understand your entitlements and obligations for commencing employment.
- Guide to the Universal Social Charge 2012
This Paycheck Plus Guide to USC explains USC and how it’s calculated
- A Guide to Claiming Health & Medical Expenses Relief This Guide provides information on how you may claim tax relief in respect of the cost of certain medical expenses paid by you.
- Form to claim tax relief on medical expenses Form MED 1 This form is to be completed when claiming relief on Health Expenses
- Form to claim tax relief on dental expenses Form MED 2 Form to claim relief on Dental Expenses. Please note this form is a receipt only and should be retained by you as evidence of expenses incurred. Claims for tax relief on dental expenses should be claimed either through the PAYE Anytime service or by completing and submitting Form MED 1 to your local Revenue office.