Register a partnership for tax
1 tasks in suggested order
1. Register a partnership for tax
When a partnership is set up, the partners or tax agent must inform Revenue. The TR1/eRegistration route can cover Income Tax, Employer PAYE, VAT and RCT as applicable, and Revenue issues the partnership a Tax Reference Number.
When?
Register for the relevant taxes when starting the taxable business/activity.
Where / who?
Revenue / ROS; an unrepresented resident partnership that cannot use the online route uses Form TR1, while a non-resident partnership uses TR1 (FT).
What to prepare?
PPSN/CRO number, business address/activity/start date and tax details.
What to check?
Each partner declares their own share of partnership profits in their personal tax return. The partnership annual return is Form 1 (Firms), completed by the precedent partner.
Official source: Revenue
