When a principal enters into a relevant contract with a subcontractor, they are obliged to provide Revenue with details of the subcontractor and of the contract online, including a declaration that the contract being entered into is not a contract of employment. This process is known as "Contract Notification" in the RCT system. Principals should notify all relevant contracts to Revenue. Guidance on notifying contracts to Revenue (including videos) is provided below:
- Downloading Contract details from Contract Confirmation messages in ROS inbox (PDF, 48KB)
- ROS enhancement to allow users to save multiple partially saved RCT Documents (PDF, 18KB)
- Issue: Uploading Contract Notifications using ROS Offline upload (PDF, 21KB)
- General guidance on notifying contracts (PDF, 124KB)
- Contract Notification - information required on subcontractor and contract (PDF, 92KB)
- Guidance on confirming whether the contract is a labour only contract (PDF, 17KB)
- Revised procedures for Tax Clearance in respect of Public Service Contracts, Grants, Subsidies and similar type payments (Department of Finance Circulars 43/2006 and 44/2006) (PDF, 35KB) - Updated 26th July 2012
- Contact details for your Local Revenue District (PDF, 78KB)
Introduction of the Site Identifier Number (SIN) to Contract Notification
With effect from December 2015, there was a change to the fields required during Contract Notification. Previously there has been one "Location" text box field where a Principal would type the location of the Relevant Contract. This change added fields for a Site/Project Name and Address.
Associated with these new fields is a Site Identifier Number (SIN). When a Principal contractor submits a new Contract Notification via ROS, they will receive a system generated SIN for that site/project. This number is used on all contracts submitted by the Principal in relation to this site/project. When the Principal or their subcontractors use this SIN number on their subsequent contracts for this site/project, the Site/Project Name and Address fields will be automatically populated for them.
In line with legislation, Principals are required to input their Contract Notifications as soon as possible after entering into a relevant contract with their subcontractors. Timely updating is crucial so that that subcontractor (who may also be a principal contractor) will immediately have access to the SIN, if they in turn engage subcontractors. If a Principal is in breach of this legislative requirement they may be liable for a penalty.
Below is a link to a guidance document on the SIN.
- Relevant Contract Tax Site Identifier Number (PDF, 748KB).
Downloading contract information:
Some customers have experienced difficulty downloading contracts in CSV or XML format. This problem may be due to the version of the Internet Explorer web browser that customers have installed (version 7 or 8). If you have an Internet Explorer web browser version 7 or 8, please read the guidance note on how to resolve the problem with downloading contracts (PDF, 338KB).
ROS - Contract Notification
RCT - Search Contract Notification
Information for Subcontractors on the new RCT system