Revenue eBrief No. 225/19

23 December 2019

Agents' Guide to the Collector General's Division

The Agents' Guide to the Collector General's Division has been amended as follows:

• All references to Dividend Withholding Tax and International Claims have been removed as they are now the responsibility of Business Division.
• Paragraph 4, Page 7 - Relevant Contracts Tax - Final paragraph deleted as it related to work practices prior to introduction of eRCT.
• Paragraph 5.6, Page 9 - Electronic Fund Transfer (EFT) - New paragraph added stating that taxpayers may pay taxes due by EFT if they are either a non-resident and do not have a SEPA reachable bank account or a customer who is exempt from mandatory electronic filing/payment.
• Paragraph 7.1, Page 14 - Direct Debit - Information relating to group remitters has been deleted as it is obsolete.
• Paragraph 10, Page 18 - Who cannot use e-Registration - Paragraph updated to reflect current position.
• Paragraph 19, Page 25 - Tax Relief at Source (Mortgage Interest and Medical Insurance) - Paragraph updated to reflect current position in relation to the extension of Mortgage Interest Relief until 2020.
• Paragraph 22.4, Page 29 - Changes effective from 1 January 2020 - This is a new paragraph. VAT 58 refund claims submitted to Revenue will only be accepted where the VAT 58 claim is for an amount of €125 or more. Any VAT 58 claim less than this amount will not be accepted. This is effective from 01/01/2020.
• Appendix 1 - Due dates for submission of Returns and Payments - Updated to reflect current due dates.
• Appendix 2 - Useful contact numbers - Employers' Information and Support Service contact details have been deleted as this helpline is now part of the Business Division.