Setting up your own business
Do you need a tax agent?
It is not necessary to have a tax agent. However, it is not unusual for a new business to use a tax agent during its start-up period. An agent can advise you and submit returns on your behalf. An agent will also have access to your Revenue Online Services (ROS) account.
Note
Revenue launched a new agent and advisor e-linking application which went live at the end of March 2025. For further information, please see Agent and advisor e-linking.
Should you tell Revenue that you have a tax agent?
If you want your tax agent to have access to your tax record, you must tell Revenue. Your agent will send you an e-linking request to your ROS inbox or to MyEnquiries in myAccount.
For further information on completing your e-linking request online, please see Agent and advisor e-linking.
If you are not registered for either ROS or myAccount, you can complete an Agent Link Notification form. You can submit the form to Revenue:
You must include your Tax Reference Number and your tax agent’s Tax Advisor Identification Number (TAIN) on the notification. This form allows Revenue to link your tax record to your agent, which lets your agent act on your behalf.
Should you tell Revenue if you stop using a tax agent?
You must tell Revenue if you stop using a tax agent. If you do not, the tax agent will continue to have access to your tax record.
Next: Keeping records