Revenue eBrief No. 085/19

24 April 2019

Chapter 3: Tax Reference Numbers

This Tax and Duty Manual Filing and paying Stamp Duty on Instruments - Chapter 3: Tax Reference Numbers has been updated as follows:

1. In sections 1.1 and 1.5 to emphasise the need to seek tax reference numbers as soon as the instrument is executed.
2. In section 1.1 to set out the procedures to be followed where a delay in getting a tax reference number could result in the return being filed late.
3. In section 1.2.1 to give up to date information on the format of Personal Public Service Numbers (PPSNs).
4. In section 1.2.4 to give information on the replacement of PPSNs ending in “W” in Revenue systems.
5. In section 1.4 to advise that the National Stamp Duty Office does not process requests for tax reference numbers for Irish incorporated companies which are resident, or regarded as resident, in the State.
6. In section 1.5 to set out procedures which could help speed up the process of issuing tax reference numbers to foreign bodies corporate.
7. In section 1.6 to cover agents.
8. To change the sequence of sections 3 and 4.
9. In section 5 to add a link to our Help guide on Completing a return online.
10. In section 8.2 to clarify that the schedule may include the names of the vendors/transferors whose details have been entered on the return.