Taxation of Couriers

Revenue eBrief No. 040/22

Taxation of Couriers

Tax and Duty Manual Part 04-01-07 – Taxation of Couriers – has been updated to clarify how the engagement status of couriers will be determined and to highlight the requirement by some courier firms to file a Form 46G in relation to certain payments.


3. Return of Income
All motorcycle and bike couriers engaged under a contract for service i.e. self-employed individuals, are required to fulfil their self-assessment obligations and are obliged to file a tax return and account for all their income in their tax return. Self-employed individuals may make a claim for the Earned Income Credit.

Certain businesses are required to file a Form 46G return to Revenue containing details of payments made by them to third parties for services provided. This return must be filed with the annual Tax Return. Further information on Form 46G is available on Revenue’s website.