Question: Who needs to file a tax return?

Answer: According to the Irish Taxation Institute, self-employed persons carrying on their own businesses (including farmers, publicans, solicitors and shopkeepers) are obliged to file a tax return, as well as persons in receipt of income where some or all of the tax on that income cannot be collected through the PAYE system.

Others required to file a tax return include those who opened a foreign bank account, invested in an offshore fund/offshore life policy, are a director of a company or realised capital gains.

In addition to persons who are obliged to file a tax return, there will be many others who need to file a tax return in order to claim the benefit of reliefs that they are entitled to. Examples include: persons who incurred medical expenses, persons who reside in private rented accommodation, persons who paid fees for their children in respect of third-level education and persons who made pension contributions outside of payroll.