Tax & Duty Manuals - Section 16

Income Tax Capital Gains Tax Corporation Tax

Payments in respect of Professional Services by certain persons and payments to Subcontractors in certain industries

Part 18-01-01 (PDF, 59 KB ) - Statement of Practice SP - IT/3/90 Witholding Tax - Interim Refunds
Part 18-01-02 (PDF, 66 KB ) - Information Leaflet IT 19 (PSWT)
Part 18-01-03 (PDF, 301 KB ) - A Revenue Guide to Professional Services Witholding Tax (PSWT) IT 61
Part 18-01-04 (PDF, 112 KB ) - Professional Services Withholding Tax (PSWT) - General Instructions
Part 18-01-05 (PDF, 102 KB ) - Professional Services Withholding Tax - Streamlined Administration
Part 18-02-01 (PDF, 48 KB ) - Relevant Contracts Tax - Introduction
Part 18-02-02 (PDF, 116 KB ) - Relevant Contracts Tax - Who is a Principal Contractor
Part 18-02-03 (PDF, 98 KB ) - Relevant Contracts Tax ? Registration & Other Obligations of Principal Contractors
Part 18-02-04 (PDF, 202 KB ) - Relevant Contracts Tax ? Operation of RCT by Principal Contractors
Part 18-02-05 (PDF, 217 KB ) - Relevant Contracts Tax - RCT and Subcontractors
Part 18-02-06 (PDF, 37 KB ) - Relevant Contracts Tax - Appeals
Part 18-02-07 (PDF, 53 KB ) - Relevant Contracts Tax - Repayments and Offsets
Part 18-02-08 (PDF, 34 KB ) - Relevant Contracts Tax - Criminal Offences & Civil Penalties
Part 18-02-09 (PDF, 28 KB ) - Relevant Contracts Tax - Regulations made by Revenue Commissioners
Part 18-02-10 (PDF, 47 KB ) - Appendix
Part 18-02-11 (PDF, 47 KB ) - Electronic Relevant Contracts Tax System -eRCT Manual