Submitting Nil returns where no PAYE tax or PRSI is due

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If you have no liability to pay PAYE or PRSI for a particular month, you must return a P30 to the Collector-General with a "Nil" declaration. If you have not made a payment of PAYE or PRSI for an income tax month, Revenue can serve you with a notice of estimated tax and PRSI. The estimate may be set aside by lodging a completed P30 together with any payment you owe. However, if Revenue begin enforcement action to recover the tax specified in the notice, you cannot cancel notice of the estimated tax until the recovery action is completed unless Revenue direct otherwise.

Last modified:24/09/2008

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