Deduction Summary / Return
The Deduction Summary is created by Revenue based on the payment notifications made by the principal contractor during the return period. It will be available to principal contractors shortly after the end of the return period. Depending on the principal contractor's filing frequency (monthly or quarterly) the Deduction Summary will cover one or three months.
The Deduction Summary will list all of the payments notified by the principal contractor to Revenue (one line item for each payment notified). It will also identify the total tax due for the period.
The Deduction Summary should be checked by the principal contractor to ensure that all payments made to subcontractors have been notified to Revenue and to ensure that the amounts notified were correct. Where required, amendments should be made to the relevant line item (line items) before the due date for the return.
- Accessing and Downloading the Deduction Summary/Return (PDF,135KB) - Revised July 2012
- Checking and amending the Deduction Summary / Return online (PDF, 82KB) - Revised June 2015