Tag Archives: taxation

Sample Letter to Accompany a National Insurance Number application

I previously noted the process of applying for a National Insurance Number (NINo). Find below a sample letter to accompany your application for a NINo if you do not currently have a residence card or certificate of application.

[ non EU name ]
[ EU Name ]
[ Postal Address ]

Date: [ Date ]

NINo Allocations
Department for Works and Pensions
[ Address ]

Dear Sirs,

Application for National Insurance Number

An application for a NINo for [Non EU Name] has been filed. Pursuant to Regulation 9 of the Immigration (European Economic Area) Regulations 2006, [non EU Name ] is the Family Member of an EEA National.

As outlined on page 4 of the Home Office’s Table of Fees (https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/308633/fees-table-06-04-14.pdf) Applications for Residence Documentation under the Immigration (European Economic Area) Regulations 2006 are not mandatory.

In accordance with all caselaw relating to Surinder Singh (Case 370/90) – including the recent Case C-456/12 (O and B) [ Non EU’s Name ]’s status in the UK must not be treated any less favourably than that outlined within Directive 2004/38/EC.

Article 25(1) of said directive states:
1. Possession of a registration certificate as referred to in Article 8, of a document certifying permanent residence, of a certificate attesting submission of an application for a family member residence card, of a residence card or of a permanent residence card, may under no circumstances be made a precondition for the exercise of a right or the completion of an administrative formality, as entitlement to rights may be attested by any other means of proof.

The provision above has been held to be binding in law in the case of Okuoimose v City Facilities Management (UK) Ltd UKEAT/0192/11/DA – outlining that rights can be established using other means of proof. As I understand that [non EU Name]’s claim can be established with other proofs, I am supplying proof of residing in Ireland together, proof of being a [self] employed individual in Ireland, and proof of now residing within the UK together.

Yours,

[ non EU name ]
[ EU name]

Registering for Revenue Online Services (ROS.IE) in Ireland

The Revenue Online Services requires you to complete a three step registration process.  Two of these steps involve them posting a letter to you at your registered taxation address (so remember to update your address if you move home).

Step 1 – Apply for your ROS Access Number

Go to the Revenue.IE website and click on “Register for Online Services

You then click on “Step 1- Apply for your RAN” (RAN = Revenue Access Number)

For Self Employed persons, you are completing Part A of the form.  You are Registering for Income Tax (Tax Type) and the ID No. is your PPS Number.  Once you have completed this, click on “Submit”.

You will then be presented with another form to enter your name, and telephone number.  Before clicking submit.

It is then a matter of waiting a week or two for them to post out your RAN (Revenue Online Services Access Number).

Step 2 – Apply for your Digital Certificate.

As instructed in the letter the Revenue team post you, you then need to go back to the website mentioned above: Register for Online Services.

Click onto the “Apply for Digital Certificate” button.

This will present you with a screen to enter your ROS Access Number (Mailed to you in Step 1).  You will also be required to enter your Tax Registration Number (PPSN) and your correspondance email address.

Before you can move onto step 3, Revenue will post you another letter, so as you can access your Digital Certificate.

Step 3 – Retrieving Digital Certificate

You can follow the instruction on the letter posted to you.  You will then be able to log into ROS.

Sample Accounting for Self Employed Persons

Self Employed people are required to keep accurate records of their business income and expenses.  Simply keeping bank statements is not sufficient.

This is in no way comprehensive advice, but just a starting point. You will need to do the following:

  • Keep bank statements for your business accounts
  • Issue sales invoices to each customer
  • Keep all purchase reciepts for expenses (IE: cleaning products, domain names, ETC).
  • You will also need to keep detailed accounts of incoming and outgoings.
  • In addition to this, you will wish to keep accurate transport logs (milage travelled for business reasons).

 

Sample Travel / Mileage Logs for Business Usage
Sample Travel / Mileage Logs for Business Usage
Sample Invoice to Client
Sample Invoice to Client
Sample Accounting Books - Cash In and Out
Sample Accounting Books – Cash In and Out