# Form 46G



## xanadu1 (6 Jul 2011)

Hi,
I've a couple of questions about Form 46G. Should I file this as a sole trader? The guidelines in Leaflet IT16 state that, amongst other things, payments which come to less than 6000 euro in aggregate, and payments to non-residents, along with payments which are not on the list provided should be excluded.

My only cost last year involved paying for web hosting, from a foreign (German) company, and the total cost was far less than 6000 euro. Should I simply return the form blank, or do I need to return it at all?

The ROS version has a box: "If you did not make any payments in this period, tick the box"

Am I supposed to check this? It seems strangely worded; I _did_ make payments (the web hosting) but they appear to be excluded.

Thanks for any help.


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## kennyb3 (7 Jul 2011)

Its just poor wording - it should be 'relevant' payment. I.E payments totalling over €6k for specified services to Irish companies.

So what im saying is file the form but do so as nil/none.


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