Form Tr1 - Tax Registration (Page 3 of 4) in pdf

Part B

Registration for Income Tax (non-PAYE)

23. If you are registering for Income Tax tick þ box

and indicate your main source of income below:

24. Trade

Foreign Income

Rental Income

Investment

Income

(incl. Salary & Pension)

Other

Specify

Tick the box which applies to you. If your main source of income is subject to PAYE but you are registering because your non-PAYE income cannot be

coded against your tax credits, indicate here the main source of the non-PAYE income.

Part C

Registration for VAT

25. If you are registering for VAT tick þ box and complete this part

26. Registration

(a)

State the date from which you require to register

(b)

Is registration being sought only in respect of

European Union (EU) acquisitions?

(This applies only to farmers and non-taxable entities) (tick þ)

Yes

(c)

Are you registering

(i) because your turnover exceeds or is likely to exceed the limits

prescribed by law for registration?

(i)

(ii) because you wish to elect to be a taxable person, (although

(Tick either

not obliged by law to be registered)?

(ii)

(i), (ii) or (iii)

as appropriate)

(iii)because you are in receipt of Fourth Schedule Services?

(iii)

27. Are you applying for the moneys received basis

of accounting for goods and services? (tick þ)

Yes

If your answer is ‘Yes’, is this because

(a)

expected annual turnover will be less than

1,000,000,

(a)

(Tick either

(a) or (b) as

(b)

at least 90% of your expected annual turnover will come from

appropriate)

supplying goods and services to persons who are not registered,

(b)

e.g. hospitals, schools or the general public.

28. If your business is a foreign business registering in this State

State the expected annual turnover from supplies of taxable goods or services within the State

29. State your bank or building society account to which VAT refunds can be made

Bank/Building Society

Branch Address

Sorting Code

Account Number

30. Property Details for VAT purposes

(a)

Address of the property

(b)

Date purchased or when development commenced

(c)

Planning permission reference number, if applicable

(d)

A signed statement from you/your client confirming 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, i.e.

– by outright sale of the property, or

– by creation of a long term lease i.e. lease more than ten years, or

– by waiver of exemption in respect of short term lettings, i.e. less than 10 years.

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

31. Exemption Waiver (in respect of the letting of property only)

(Such services are normally exempt from VAT).

Do you wish to waive exemption from VAT in respect of property letting? (tick þ)

Yes

Note the waiver of exemption applies to all rents receivable from short-term lettings including those from properties

other than that mentioned above. An option to ‘Waiver of Exemption’ cannot be backdated.

Page 3

Form Tr1 - Tax Registration Page 3

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