Chargeable Person?!

[KerrySurfer]

I'm just wondering if somebody who is on a career break (and therefore neither a PAYE worker or self employed) has an income (i.e. rental income) of less than €5000 for 2016 (€3174 in previous years), is that person considered a chargeable person?!

If they are, should they set up as self employed for the duration of the career break? (sounds a bit mad... PAYE contributions, submitting accounts etc.)

If they aren't, should they just submit fORm 12 in 2017?!

Any help or insight much appreciated!

 

[Joe_90]

Taken in isolation if the non PAYE income is less than €3,174 that person is not a chargable person for that year but if they were a chargable person in a prior year then they continue to be a chargeable person.

So if you had to file a form 11 you will continue to file a form 11.

[broken link removed]

 

[ant dee]

Sorry to ask this, these revenue information is confusing me.
I am unemployed during the whole year 2016, haven't been a chargeable person before, just had PAYE earnings in previous years.
I have some small saving accounts now and some investment in crowdfunding sites (LinkedFinance etc)
If all this interest gained doesn't exceed €5000, am I correct to just not file any form with the revenue?

Many thanks for answers!