Ad Hoc Tax Returns Ireland | One-Off Tax Filing Service

Book Smart Accountancy & Tax Advisors Ltd

Ad Hoc Taxation Returns

Not every tax obligation fits into a regular annual cycle. There are times when a one-off event, a change in circumstances, or a specific transaction gives rise to a tax return or filing that falls outside your normal routine. At Book Smart Accountancy, we provide a flexible ad hoc service for exactly these situations.

Whether you have sold a property and need to file a capital gains tax return, received a lump sum payment that requires separate treatment, inherited assets with tax implications, or simply have a once-off filing requirement that has arisen unexpectedly, we are here to help.

We also assist clients who may have fallen behind on their tax filings and need to catch up, those who have received a notice from Revenue requiring a response, or those who simply have a specific question or requirement that does not fit into their existing arrangements.

Our ad hoc service is designed to be responsive and practical. We will assess your situation quickly, explain your obligations clearly, and manage the filing process from start to finish. You get the same level of expertise and care as our regular clients, without needing to commit to an ongoing engagement.

If you have a once-off tax requirement and are not sure where to start, get in touch with Book Smart Accountancy. We will take it from there.

Book Smart Accountancy & Tax Advisors Ltd

Things to Know or Watch Out For with Ad Hoc Taxation Returns

Capital Gains Tax Returns Have Specific Deadlines - CGT is payable in two tranches depending on the date of disposal. Gains arising between 1 January and 30 November must be paid by 15 December of the same year. Gains arising in December must be paid by 31 January of the following year. A return must then be filed by 31 October of the year following the disposal.
Gift and Inheritance Tax May Require a Return - If you receive a gift or inheritance that exceeds your available lifetime threshold, you may be required to file a Capital Acquisitions Tax (CAT) return and pay the tax due by the relevant deadline.
Revenue Compliance Notices Must Be Responded To - If Revenue issues a notice requesting information or the filing of a return, there are strict deadlines for responding. Ignoring such notices can result in estimated assessments and penalties.
Arrears of Tax Returns Attract Interest and Surcharges - If you have outstanding returns from prior years, the longer they remain unfiled, the more interest and surcharges accumulate. Voluntary disclosure can reduce the penalties payable.

Domicile and Residency Changes Affect Your Tax Position - Moving to or from Ireland, or changing your tax residency status, can trigger filing obligations in Ireland and potentially in other jurisdictions. These situations often require specialist advice.
Employee Share Schemes May Require Separate Returns - Certain benefits received through employer share schemes, including share options, restricted shares, and key employee engagement programmes (KEEP), may require specific returns to be filed with Revenue.
Non-Resident Landlords Have Irish Filing Obligations - If you are not resident in Ireland but receive rental income from an Irish property, you have an obligation to file Irish tax returns on that income regardless of where you are based.
Trust and Estate Returns Can Arise on Death or Transfer - When a person dies or transfers assets into or out of a trust, various tax returns may be required. These can include income tax, CAT, and CGT returns, often within tight timeframes.

Book Smart Accountancy & Tax Advisors Ltd

Frequently Asked Questions

Yes, absolutely. Our ad hoc service is designed for exactly this kind of situation. You do not need to be an existing client for us to assist you. We will assess your situation, advise on your obligations, and manage the filing on your behalf.

If you made a gain on the disposal of a property or other asset, you are required to file a capital gains tax return and pay any tax due. The timing of the payment depends on when the disposal took place. We can calculate your liability and manage the entire process for you.

This is more common than people realise, and the most important thing is to take action rather than leave it any longer. We can prepare the outstanding returns, calculate the tax, interest, and any surcharges due, and engage with Revenue on your behalf to get your affairs in order. Making a voluntary disclosure before Revenue contacts you typically results in lower penalties.

Gifts and inheritances are subject to Capital Acquisitions Tax (CAT) in Ireland at a rate of 33% on the amount above your available lifetime threshold. The threshold depends on your relationship with the person who gave the gift or left the inheritance. If the value exceeds your threshold, a CAT return must be filed and any tax paid by the applicable deadline. We calculate your position and manage the filing for you.

Yes. If you have received a letter, notice, or compliance intervention from Revenue, we can step in immediately to handle it on your behalf. We will review the nature of the inquiry, prepare the required response or documentation, and engage with Revenue directly to resolve the matter as efficiently as possible.

Voluntary disclosure is the process of proactively notifying Revenue of an error or omission in a previous return before Revenue identifies it through an audit or inquiry. Making a voluntary disclosure generally results in significantly reduced penalties compared to those that would apply if Revenue discovered the issue themselves. If you are aware of an error or have unfiled obligations, speaking to us about voluntary disclosure sooner rather than later is almost always the right course of action.

Potentially yes. If you cease to be Irish tax resident, you may still have Irish tax obligations on Irish-source income such as rental income from Irish properties, or on gains from the disposal of certain Irish assets. The year of departure also requires careful management, as your tax residency for that year and your obligations in the new country both need to be considered. We can advise on your position and ensure any required filings are made correctly.

Yes. We are happy to assist with a specific once-off return or filing without any commitment to an ongoing relationship. If you would like to continue working with us after that, we would be delighted, but there is absolutely no obligation. Our priority is to help you resolve your immediate issue properly.