Expanding Your UK Business to Ireland? 7 Tax Steps You Can’t Miss

Aleksandar Davidov
Jun 12
2 min read

Thinking of expanding your UK business into Ireland? Whether you're opening a branch, setting up an Irish subsidiary, or registering as self-employed, there are critical tax and compliance steps you must follow to avoid penalties and ensure a smooth setup.

Here are 7 essential tax steps you can't afford to miss:

1. Register with the Companies Registration Office (CRO)

If you're forming an Irish Limited Company, you must register with the CRO. You'll need to obtain a Company Number, a Presenter ID, and an Authentication Code. These are required to file your annual return (Form B1) and other statutory documents.

Tip: Even if you're expanding an existing UK business, Irish authorities treat your Irish company as fully separate for compliance purposes.

2. Register for Corporation Tax (CT)

New Irish companies must register for Corporation Tax with Revenue. You'll receive a Tax Reference Number and must file a Corporation Tax Return (Form CT1) annually.

Deadline: The CT1 must be filed within 9 months of your company year-end (and always by the 23rd of that month).

3. Understand Preliminary Tax Requirements

In Ireland, companies and self-employed individuals must pay "Preliminary Tax" before the final tax is due.

For companies: It's due in the month before the year-end
For individuals: It's due by 31 October (or mid-November if paying via ROS)

Missing this can lead to interest and surcharges.

4. File Your Annual Return (Form B1) with CRO

Your company must file an Annual Return within 56 days of your Annual Return Date (ARD). The first ARD is usually 6 months after incorporation.

Even if your company has no activity, you still must file! Missing this deadline results in automatic late filing penalties and loss of audit exemption.

5. VAT Registration

If your turnover exceeds:

€37,500 for services
€75,000 for goods

…you must register for Irish VAT. Many UK companies voluntarily register for VAT if selling into Ireland, to reclaim input VAT.

VAT returns are typically filed bi-monthly via ROS.

6. Payroll and PAYE Modernisation

If you hire Irish employees or pay yourself a director's salary from your Irish entity, you must register for PAYE. Irish payroll operates on a real-time reporting basis.

Each payslip must be reported to Revenue on or before the payment date.

7. Directors' and Sole Traders' Income Tax Returns (Form 11)

If you, as a director, are Irish tax resident or earn income in Ireland, you must register for Income Tax and file an annual Form 11.

Self-employed individuals (sole traders, freelancers) also file Form 11 and are responsible for paying Preliminary Tax.

Need Help Navigating the Irish Tax System?

We specialise in helping UK-based business owners expand into Ireland, with fixed-fee packages covering: