Relevant Contracts Tax (RCT) Forms
Forms for principal contractors and subcontractors
Forms for non-resident contractors
- Form IC 1 - Tax Repayment/Exemption Claim Form for individuals (PDF, 116KB)
- Form IC 3 - Tax Repayment/Exemption Claim Form for Companies (PDF, 129KB)
A questionnaire must be also be completed in respect of each contract undertaken by the non-resident uncertified subcontractor. Download the Questionnaire – Relevant Contracts Tax (PDF, 197KB). This questionnaire must be completed by all non-resident applicants applying for a C2.