Refunds and repayments of tax during COVID-19
Acceleration of Professional Service Withholding Tax interim refunds
Revenue will accept a claim to accelerate interim refunds of Professional Services Withholding Tax (PSWT) through MyEnquiries in Revenue Online Service (ROS). To do this:
- click ‘Add new enquiry’
- select 'Professional Services Withholding Tax' from menu ‘Enquiry relates to’
- select an ‘PSWT Interim refund CT' or 'PSWT Interim refund IT' from menu ‘More specifically’
- click ‘Add files’ to attach legible copies of the original F45 and F50 documents to avoid any delay
- click submit.
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 A refund may be withdrawn from a taxpayer who fails to supply the original F45 documents if requested to do so by Revenue.
F45 forms unavailable due to COVID-19 circumstances
Due to the COVID-19 circumstances, you may not have received the relevant F45 form.
If you did not, you can attach a written statement from the accountable person to your MyEnquiries refund request.
A written statement will be accepted only if the F45 did not issue solely due to COVID-19 circumstances and it contains the:
- name and address of the accountable person
- Tax Reference Number of the accountable person
- name and address of the specified person
- Tax Reference Number of the specified person
- amount of the relevant payment
- the amount of the tax deducted from the relevant payment
- date on which the payment is made.
From 1 July the paper F45 is ceased and replaced by an electronic Payment Notification In Revenue Online Service (ROS).
Next: Acceleration of excess Research and Development tax credit instalments