Notify a Relevant Contracts Tax (RCT) contract

The RCT contract notification service allows principal contractors to notify Revenue of relevant contracts between them and subcontractors.

Principal contractors are obliged to provide us with details of the subcontractor and the contract. This needs to include a declaration that the contract being entered into is not a contract of employment. This process is known as 'contract notification' in the RCT system.

Who is the service for?

The RCT notification service is for principal contractors in the construction, forestry and meat processing sectors. You need to be registered for Revenue Online Service (ROS) to use this service.

What you need to use the service

To use the service, you will need the:

  • subcontractor Tax Reference Number
  • subcontractor name
  • sector
  • nature of the work
  • location of the work
  • start and end dates of the work
  • estimated value of the contract.

How to access this service

You can access the service through ROS, by following these steps:

  • click on the ‘My Services’ homepage
  • select ‘Manage Relevant Contracts Tax’ tab from ‘Revenue Record’ menu
  • select ‘Input a new Contract Notification’ from the RCT Service homepage.

Please note that this tab is only visible to you if you are registered for the RCT taxhead.