COVID-19 information and advice for taxpayers and agents
Revenue services, refunds and repayments of tax
The quickest, easiest and most convenient way for taxpayer to manage their tax is by using our online services. These wide-ranging services are available 24/7 meaning that many taxpayer interactions can continue uninterrupted.
Correspondence continues to be dealt with as normal. We strongly encourage our customers, and their agents, to contact us using our secure online facility MyEnquiries rather than by telephone or post, where possible.
- All our telephone helplines will be closed for the period the measures are in place with the exception of our National Employer Helpline (01 7383638) which will continue to support employers with queries on the Temporary COVID-19 Wage Subsidy Scheme and our ROS Technical Helpdesk (01 7383699).
- Enquiries and correspondence on any matter can be sent through MyEnquiries, our secure online service available in both myAccount and ROS.
The eCustoms Helpdesk and Tariff Classification Unit are currently processing all queries via email. The relevant details are as follows:
- eCustoms Helpdesk: firstname.lastname@example.org or via My Enquiries. It is important that the transaction ID (if available) is included in the correspondence.
- Tariff Classification: email@example.com or via My Enquiries. It is important to include all relevant information so that the Classification Unit can provide you with a prompt reply.
Binding Tariff Information requests will continue to be processed electronically via the European Commission’s Trader Portal for electronic Binding Tariff Information system.
All Revenue public offices, excluding ports, airports and trade facilitation stations, are closed to the public until further notice.
Local Property Tax Webchat
Our LPT Webchat facility is closed for the period the measures are in place. Enquiries can instead be submitted through MyEnquiries in myAccount and ROS.
We will continue to prioritise the approval and processing of repayments and refunds, primarily VAT repayments and PSWT refunds, to taxpayers. Where checks are necessary to allow repayment/refund claims, we will conduct these through our My Enquiries service or by telephone.
The processing of repayments and refunds will also be prioritised in the absence, due to the current circumstances, of iXBRL accounts (where applicable) as part of the CT1 for accounting periods ending on or after March 2019, subject to appropriate checks in selected cases. The iXBRL accounts information should be returned at the earliest opportunity.
PSWT Interim Refunds
To accelerate interim refunds of Professional Services Withholding Tax (PSWT) during the Covid-19 pandemic, Revenue will accept refund claims via MyEnquiries where legible copies of the original F45 and F50 documents are attached.
To ensure quicker refunds, the attached copies of the F45 and F50 documents must be tagged correctly for MyEnquiries:
- Enquiry relates to 'Professional Services Withholding Tax'
- More specifically 'PSWT Interim refund CT'
- More specifically 'PSWT Interim refund IT'
All original F45 forms should be retained. A refund may be withdrawn from a taxpayer who fails to supply the original F45 documents if requested to do so by Revenue.
Where the relevant F45 form cannot be issued to the specified person due solely to the current Covid-19 circumstances then, for the purposes of attachment to a MyEnquiries refund claim, a written statement issued by the accountable person to the specified person setting out the following information will be accepted in place of an F45 form:
- the name and address of the accountable person
- the Tax Reference Number of the accountable person
- the name and address of the specified person
- the Tax Reference Number of the specified person
- the amount of the relevant payment
- the amount of the tax deducted from the relevant payment
- the date on which the payment is made.
Early payment of 2020 instalments of excess Research and Development (R&D) Tax Credits
Section 766 and Section 766A of the Taxes Consolidation Act 1997 provides that an excess R&D tax credit, as specified in the section, will be paid to the company concerned in three instalments. Section 766 and Section 766A provides that each of these instalments is to be paid not earlier than the date specified for that instalment in the section.
In the exceptional circumstances of the Covid-19 pandemic and subject to appropriate checks in selected cases, Revenue will expedite the payment of any instalment of excess R&D tax credit that is due to be paid in 2020, bringing forward payment in advance of the date provided by Section 766 and Section 766A.
Requests for Revenue to expedite the payment of any 2020 instalments of excess R&D tax credits should be made through MyEnquiries. To enable payment of the excess credits, the form CT1 for the company’s accounting period ending in 2019 and for accounting periods ending up to March 2020 must, at the time of the request, be submitted.
To ensure timely processing of requests, they should be tagged appropriately within MyEnquiries:
- enquiry relates to ‘Corporation Tax’
- more specifically ‘R&D instalments payable in 2020’.
In general, we have suspended audit and other compliance intervention activity on taxpayers’ premises until further notice. Where possible, we will continue to engage with businesses to progress interventions through MyEnquiries or by telephone.
We appreciate that it may be more difficult for some businesses to give priority to this work in the current circumstances and we will respond reasonably where this is the case.
Current Tax Clearance status will remain in place for all businesses over the coming months.
Applications for tax clearance can continue to be made via Revenue’s online service.
Where tax clearance is refused, taxpayers can make contact through myEnquiries using the Tax Clearance category on the drop down menu. Any issues will be addressed through direct engagement with the applicant.
Revenue has put in place options to provide for the issue of CG50A certificates in pdf format via MyEnquiries. The CG50A certificates issued in pdf format are signed by Revenue inspectors in accordance with Section 980 Taxes Consolidation Act 1997.
Information for Subcontractors
- RCT (Relevant Contract Tax): the RCT rate review which was scheduled to take place in March 2020 was suspended. This process assesses the current compliance position of each subcontractor in the eRCT system and determines their correct RCT deduction rate, i.e. 0%, 20% or 35%. As this process may have resulted in a subcontractor’s RCT rate increasing due to changes in their compliance position, the review was suspended.
- Subcontractors and agents are reminded that RCT rate reviews can be self-managed in ROS. Subcontractors can check if their rate should be lower and can then ‘self-review’ to get that lower deduction rate.
Updated HPL1 processing arrangements
Applicants no longer need to have a HPL1 form signed and stamped by Revenue. This updated arrangement is now in place for those who need the form completed for either:
- social housing assistance
- the Rebuilding Ireland Home Loan.
If you wish to avail of this option, you should contact your local authority and request that they obtain the relevant HPL1 information or clearance directly from Revenue on your behalf.
Charities VAT Compensation Scheme - extension to closing date for submitting claims
In response to the impact of the Covid-19 pandemic on the operation of business, the closing date for submission of claims under the VAT Compensation Scheme has been extended this year, from 30 June 2020 to 31 August 2020. This is a temporary measure and applies to claims submitted in respect of eligible VAT paid by charities in 2019. Charities are encouraged, however, to continue to submit their claims as early as possible via Revenue's Online Service (ROS).
The Tax and Duty Manual 'Guidelines for Charities Manual' makes reference to this temporary measure and further information about the Scheme is available at VAT Compensation Scheme for Charities.
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