When a principal enters into a relevant contract with a subcontractor, he/she will be 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 new RCT system. From 2012 onwards, the paper Form RCT 1 is no longer required to be completed by principals and subcontractors. As a result, Notices of Exclusion from the RCT 1 process are no longer valid. 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, 42KB)
- ROS enhancement to allow users to save multiple partially saved RCT Documents (PDF, 13KB)
- Issue: Uploading Contract Notifications using ROS Offline upload (PDF, 15KB)
- General guidance on notifying contracts (PDF, 119KB)
- 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, 30KB) - Updated 26th July 2012
- Contact details for your Local Revenue District (PDF, 69KB)
Assistance with notification of contracts entered into before 31/12/11 that will still be in place in 2012
As part of the contract conversion process Revenue automatically populated the new system with contract information for the principal using data from the principal’s 2010 RCT 35 return and their 2011 RCT 47’s issued (unless the principal advised Revenue that he/she wished to opt out of this process).
Note: Where contracts have been loaded using the principal's 2010 RCT 35 and/or 2011 RCT 47 data, the start date of these contracts will remain as 25/12/2010.
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, 333KB).
ROS - Contract Notification
RCT - Search Contract Notification
Information for Subcontractors on the new RCT system