Notify a Relevant Contracts Tax (RCT) contract

What is the RCT contract notification service?

This is an online service that enables 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 of the contract. This must 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 must be registered for the Revenue Online Service (ROS) to use the notification service.

What you need to use the service

You will need the following information to use the service:

  • subcontractor tax reference number
  • subcontractor name
  • sector
  • nature of the work
  • location of the work
  • start date of the work
  • end date of the work
  • estimated value of the contract. 

How to access this service

If you are a principal contractor and you are registered for ROS, sign in to ROS and follow 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 will only be visible to you if you are registered for the RCT taxhead.