Professional Services Withholding Tax (PSWT)
PSWT for accountable persons
Generally PSWT is deducted by state and semi-state bodies. These are known as accountable persons and include:
- Government departments
- local authorities
- the Health Service Executive (HSE)
- authorised health insurers
- commercial and non-commercial semi-state bodies
- any subsidiary of the above, or a body funded by any of the above.
Payment Notifications (PNs)
Upon making a payment for professional services that come within the scope of PSWT, the accountable person shall:
- submit a PN on the ePSWT system in Revenue Online Service (ROS)
- deduct 20% from the payment to the specified person
- remit the 20% deducted to Revenue on a monthly basis as part of the filing of the F30 return.
Accountable persons can input individual PNs, upload PNs in batches, or search previously submitted PNs. Under the search PNs facility, they can run reports on PNs made in a selected period.
When submitting PNs, accountable persons will be required to use the Tax Reference Numbers (TRNs) of the specified person. This is the Income Tax or Corporation Tax registration number, with the Value-Added Tax number accepted in some exceptional cases. Additional data will need to be input when the specified person is non-resident.
Batch Payment Notifications
Batch uploads of PNs can be completed by uploading a CSV file of PNs.
Searching Payment Notifications
Search and report facilities are available in ROS for accountable persons. Accountable persons can also calculate the PSWT deducted for all PNs submitted in a period using the search functionality.
Amending Payment Notifications
An accountable person can amend or delete a PN up until the F35 for the period has been filed. Once a PN is selected within the search functionality, accountable persons may, within certain restrictions, amend some or all of the fields of a PN. An accountable person can also delete an existing PN or add a new PN for a previous F30 period, within restrictions.
Generating acknowledgements (PDFs of PNs)
An option is available to generate a 'Payment Notification Acknowledgement' PDF for:
- each individual PN submitted
- each group of PNs submitted.
An accountable person can give the PDF acknowledgement of the PN to a specified person as a record of tax deducted.
Annual F35 return
An annual F35 return must be filed by each accountable person. For the return due in 2022 and subsequent years, a schedule of payments, made to each specified person, will no longer be required
An additional F35 return is required from accountable persons for the period 1 January 2021 to 30 June 2021. This must be submitted by 23 August 2021. This F35 must include the schedule of payments for the period in 2021 when F45 forms were still in use.
Payment Notifications information
Payment Notification files are available below to download.
Next: Information for providers of professional services