Tr1 Form – Fill Out and Use This PDF

TAX REGISTRATION	TR1

This form can be used by:

1.An individual - complete parts A(1), A(3), A(4) and B, C, D and/or E as appropriate.

2.A partnership, trust or unincorporated body - complete parts A(2), A(3), A(4) and B, C, D and/or E as appropriate to register for, Income Tax, VAT, as an employer for PAYE/PRSI, or for Relevant Contracts Tax (RCT).

Note if you are completing Part A2 and/or C of this form, on registration, you will be required to make payments and returns by electronic means using ROS. Details on ROS and the returns and related tax liabilities that must be paid and iled electronically

are available on www.revenue.ie.

It should not be used by:

–PAYE employees taking up employment for the irst time - use Form 12A,

–Companies - use Form TR2,

–A body whose sole aim is to receive a registration number to obtain a grant/tax clearance certiicate - use a form

Exempt Registration available on the website,

–Persons who are collection agents for non-resident landlords - use Collection Agent Registration form available on the website.

Complete ALL parts of this form as required (* denotes a required ield) IN BLOCK LETTERS, sign the declaration below and return it to your Revenue District Ofice, details can be found on www.revenue.ie. Without accurate information the registration(s) will be delayed and/or you may experience delays in receipt of Returns and other forms.

Part A	General Details

A1 Individuals - Give the following information of the person who is to be registered and then complete Section A3/A4

(for information on how to obtain a PPSN refer to www.welfare.ie)

12. If married or in civil partnership state the following details in respect of your spouse or civil partner:

D D M M Y Y Y Y

13. If you want to have your tax affairs dealt with in Irish, tick R the box

A2 Partnership, Trust or Unincorporated Body - Give the following information of the body who is to be registered and then complete Section A4

14. Name of the Body to be registered*

15. Responsible Person* §

(a) Name

(b) Address

§Responsible person. Chairperson or secretary of the

group, or precedent partner in the case of a partnership

16. If previously registered state tax no. used

1	RPC001885_EN_WB_L_4

Part A continued	General Details

17.Partnership, Trust or Other Body (a minimum of 2 partners are required)

Give the following information in respect of all partners, trustees or other oficers. Under ‘Capacity’, state whether acting precedent partner, partner, trustee, treasurer, etc. If necessary continue on a separate sheet.

A3 Business Details

18.State Registration number of entity prior to Administration / Liquidation / Receivership of company / Individual on whose behalf you act

A4 Business Details

19.If trading under a business name, state Trading as

20.Legal Format (tick R appropriate box)

(b)Describe the business conducted in as much detail as possible. Give a precise description such as ‘newsagent’, ‘clothing manufacturer’, ‘property letting’, ‘dairy farmer’, ‘investment income’, etc. Do not use general terms such as ‘shopkeeper’, ‘manufacturer’, ‘computers’, ‘consultant’, etc.

If the application is a property related activity you may also need to complete Panel 39.

23.	If the business will supply plastic bags to the customer tick R box *
24.	When did the business or activity commence? *
		D	D	M	M	Y	Y	Y	Y
25.	To what date will annual accounts be made up? *
		D	D	M	M	Y	Y	Y	Y
26.	State the expected turnover in the next twelve months *

27.Adviser Details - Give the following details of your accountant or tax adviser, if any, who will prepare the accounts and tax returns of the business.

Name								Phone number
Address								E-Mail
								Mobile phone number
Tax Adviser Identiication								Client’s Reference
Number (TAIN)

28. If correspondence relating to the following is being dealt with by the accountant or tax adviser tick R relevant box

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Part A continued	General Details

29.If you rent your business premises, state - Name and private address of the landlord (not an estate agent or rent collector)

Part B	Registration for Income Tax (non-PAYE)

31. If you are registering for Income Tax tick R the box and indicate your main source of income below:

33.State your bank or building society account to which Income Tax refunds can be made:

Bank/Building Society Branch Address

Part C	Registration for VAT

34.If you are registering for VAT tick R box and complete this part

35.Registration

(a)	State the date from which you require to register for VAT *	D	D	M	M	Y	Y	Y	Y
(b)	Is registration being sought only in respect of European Union (EU) acquisitions?
	(This applies only to farmers and non-taxable entities) (tick R)	Yes					No
(c)	Are you registering because *
	(i) your turnover exceeds or is likely to exceed the limits prescribed by law	(i)
	for registration? Or					(Tick either
	(ii) you wish to elect to be a taxable person, (although not obliged by law
		(ii)				(i), (ii) or (iii)
	to be registered)? Or					as appropriate)
	(iii) you are in receipt of business to business services where the reverse charge to	(iii)
	VAT applies? Attach a copy of the invoice if this is the case.
36. Are you applying for the moneys received basis of accounting for
goods and services? (tick R)		Yes					No
If your answer is ‘Yes’, is this because						(Tick either
(a)	expected annual turnover will be less than €1,000,000,	(a)
(b) at least 90% of your expected annual turnover will come from supplying goods and		(b)				(a) or (b) as
						appropriate)
	services to persons who are not registered, e.g. hospitals, schools or the general public
37. State the expected annual turnover from supplies of taxable goods or services within the State *
					€

38. State your bank or building society account to which refunds can be made: Bank/Building Society

Branch Address

39.Developer/Landlord - Property details for VAT purposes

(a) Address of the property

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Part C continued	Registration for VAT

39. (c) Planning permission reference number, if applicable

(d)A signed statement from you/your client conirming that the property in question will be purchased and/or developed and

will be disposed of or used in a manner which will give rise to a VAT liability, e.g., by sale of the property or by exercising the Landlord’s ‘option to tax’.

In the case of a partnership, the statement should be signed by the precedent acting partner.

Part D	Registration as an Employer for PAYE/PRSI

Part E

Registration for Relevant Contracts Tax (RCT)

Note that Principal Contractors are obliged to use Revenue’s Online Service to fulill their RCT obligations. Principal Contractors are obliged to register and account for VAT in relation to Construction Services under the VAT Reverse Charge rules. Please refer to Part C of this form, Registration for VAT). Detailed information on RCT and VAT, including guides on Principal Contractor obligations, is available on the Revenue website www.revenue.ie

44. Are you applying to register as a (tick R relevant box): *

Additional Information

If you require further information please contact your local Revenue ofice or Employer Helpline at LoCall 1890 25 45 65. If you want information on payment options, including Direct Debit, contact the Collector-General at LoCall 1890 20 30 70. Revenue

On-Line Service (ROS) Save time – File On-Line. Once registered, you can access your tax details and ile returns on-line

using Revenue On-Line Service (ROS). ROS is available 24 hours a day, 365 days a year. It is easy, instant and secure. You can access ROS and get more information at www.revenue.ie. Forms and Lealets service LoCall 1890 306 706 (24/7/365)

Declaration		This must be made in every case before you can be registered for any tax
I declare that the particulars supplied by me in this application are true in every respect
NAME*			SIGNATURE*
	(in BLOCK LETTERS)

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