Directors tax return
All Irish resident and non-resident proprietary directors (who own more than 15% of the share capital of an Irish company) are obliged by law to submit a Directors Tax Return by 31st October each year.
The Directors Tax Return is a declaration of a Director’s personal income including income from their company (Salary and Dividends). If you are a proprietary director you need to file a Directors Tax Return each year whether you decide to take money from the company or not.
Personal Public Service Number (PPSN)
Both resident and non-resident directors are required to have a Personal Public Service Number, commonly referred to as a PPSN. Your PPSN is a unique reference number that helps you access social welfare benefits, public services and information in Ireland.
A PPSN can be requested from the Department of Employment Affairs and Social Protection. You will need a PPSN to register for taxes with the Irish Revenue Commissioners. Having a PPSN will allow non-resident directors to submit their Directors Tax Return.
Accountant Online now offers a PPSN application service for non-Irish resident Director accountancy clients. Allow our professional and friendly team to organise, send and file your application for your PPS number!