Revenue eBrief No. 162/18

20 August 2018

eRCT Bulk Rate Review

In early September 2018 Revenue will, as usual, carry out a Bulk Rate Review (BRR) of all subcontractors in the eRCT system.

During August 2018 subcontractors and their agents have the opportunity to establish, and where necessary address, any compliance issues (for example outstanding returns or outstanding liabilities) which would cause their deduction rate to increase in this review.

Subcontractors and their agents have the facility to 'self-review' on ROS, by selecting the Look-Up/Review Deduction Rate option from the Manage Relevant Contract Tax Service.

A self-review of deduction rate can be done both prior to the BRR to determine if a compliance issue arises, or after compliance issue has been resolved to return a rate to 0%.

Further information on the BRR can be found in the Tax and Duty Manual Part 18-02-05.