When to declare?

OEP

For the first 4 months of 2018 I worked as PAYE employee in Ireland and paid tax. I then worked from June to ongoing for a Swiss company paid through Switzerland (first 3 months working in the US and then Ireland now). It is on a contract basis but I didn't set up a company or anything, they just pay straight into my bank account.

My question is, do I have to file anything this year?

Thanks.

dennyk

If Ireland is your ordinary place of residence or domicile, then yes, you'll need to declare and pay tax on anything you earned while resident here. This page at Revenue explains the self-assessment process. You might want to speak with a tax professional to make sure it's done properly, if this is your first time, and to see if you'd need to report and pay tax on your income you earned while you were abroad in the US as well. I don't believe you'd actually have to file anything this year, but you will need to register for self-assessment, and you do need to make your preliminary tax payment for your 2018 taxes by October 31st of this year. If you don't, or if you underpay, you'll be charged interest and maybe penalties.