I am a recently established Sole Trader, since Nov 2022. The first couple of months were spent developing leads etc and generated no income.
Revenue Pay & File is looming.
Do I have to complete a Form 11 or is there another mechanism by which I can make a nil return for 2022?
For 2023 income, I have made regular payments in respect of preliminary tax, which I am confident will meet or exceed the 90% of liability.
One final query. My wife provides some Admin assistance to my business and I have paid her for this, under the Family designation and less than €5000. Would it be legitimate and a deductible expense to purchase a tax free voucher for her (as a 'de facto' employee)?
Revenue Pay & File is looming.
Do I have to complete a Form 11 or is there another mechanism by which I can make a nil return for 2022?
For 2023 income, I have made regular payments in respect of preliminary tax, which I am confident will meet or exceed the 90% of liability.
One final query. My wife provides some Admin assistance to my business and I have paid her for this, under the Family designation and less than €5000. Would it be legitimate and a deductible expense to purchase a tax free voucher for her (as a 'de facto' employee)?