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Published on Thu 08 of Sep, 2016
IMPORTANT NOTICE TO EMPLOYERS & PENSION PROVIDERS

Jobs and Pensions Service - a new online service for employees and private pension recipients

Jobs and Pensions, Revenue's new online service, will be available from Monday 12th September.

This service allows employees register their new job (or private pension) with Revenue. A tax credit certificate will then issue to both the employer (P2C) and employee ensuring that the employer can deduct the correct amount of tax for that job (or pension).

The Jobs and Pensions service replaces the Form 12A, so employees must register their first job in Ireland using this service.

The Jobs and Pensions service is also for employees who are:
  • changing jobs where the previous job has been ceased on Revenue records (when the employee signs into the service they will see whether their previous job is ceased or is still active);
  • starting a second or subsequent job i.e. another job in addition to their main job;
  • starting to receive payments from a private pension.

Access to the service is available in myAccount and ROS. Employees, including those starting work for the first time in Ireland, must register for myAccount to use the Jobs and Pensions service. Employees unable to use online services should contact their local Revenue office for assistance.

As an employer you should:
  • strongly encourage new employees to register for myAccount in advance of commencing work. Employees can also register their new job in advance of the start date.
  • provide new employees with the following information to allow them register their new job online:
  • your tax registration number
  • start date of the new job
  • frequency of payment
  • staff number if one has been allocated.
  • no longer submit a P46 form where employees register their own job using this service. (The P46 form is an application by an employer for a TCC for an employee).
  • continue to upload P45(3)s as normal.
  • continue to issue P45s immediately to employees on the date an employment ceases. This will ensure that new employees will have a P45 (parts 2 & 3) when they start a new job.
  • operate emergency PAYE and USC if a pay day occurs before receipt of either a P45 or P2C.

This service is quick and convenient and ensures that employees and pension recipients pay the correct amount of tax without undue delay.

The release of the Jobs and Pensions service is the latest development under Revenue's Customer Engagement Strategy 2015-2017, an objective of which includes expanding and enhancing online and self-service facilities available to customers.

Further information on the Jobs and Pensions service will be available shortly on the Revenue website.


Employers' Obligations

Employers are reminded that:
  • for the purposes of the PAYE system, an employer has a statutory obligation to keep and maintain a Register of Employees;
  • on being requested to do so by a Revenue officer and within the time specified by that officer, an employer has a statutory obligation to produce that employer's Register of Employees (or a certified copy of it) or an extract from it to any Revenue officer;
  • an employer who does not keep and maintain a Register of Employees is liable to a penalty of €4,000 (and where that employer is a company, the secretary of that company is liable to a separate penalty of €3,000);
  • where an employer fails to comply with a requirement of an authorised officer - in the exercise of that officer's powers or duties under Section 903 Taxes Consolidation Act 1997 (Power of inspection: PAYE) - to produce any records which that officer requires for the purposes of his or her enquiry, that employer shall be liable to a penalty of €4,000.

Note: The obligation on an employer to keep and maintain, for PAYE purposes, a Register of Employees is separate and distinct from an employer's obligation to register with Revenue for the purposes of the PAYE system.

Further Information for Employers

The Employer Customer Service Unit provides information and support to employers.
Contact details as follows:

Telephone:1890 25 45 65 (+ 353 1 7023014 if calling from outside the Republic of Ireland)
MyEnquiries: select "Employers PAYE" in the "My Enquiry Relates To" box and "Employer PAYE - General Query" in the "And More Specifically" box.

Any queries from employees regarding the Jobs and Pensions service should be directed to their local Revenue office.
Published on Thu 08 of Sep, 2016
Revenue eBrief No. 78/16: Clarification on scope of Third Party Return Form 8-2

Returns by Persons in Receipt of Income Belonging to Others

Section 890 of the Taxes Consolidation Act 1997 states that persons in receipt of income or other amounts belonging to another person from third parties are required to submit a return of these details to Revenue in the prescribed form (Form 8 – 2). The person to whom the income belongs must be chargeable to tax on that income.

Find Form 8-2 here

It should be noted that the filing requirement applies to any person collecting money on behalf of another person. This includes intermediary internet websites where the host is collecting money, directly through the website or through other means, on behalf of persons using such services for business purposes.

Tax and Duty Manual Part 38-03-03 (PDF, 100KB) ‘Third Party Returns’ has been amended at Appendix III to clarify who is obliged to file the Form 8 – 2, in what circumstances the obligation to file applies and to explain the process for filing such returns.

Queries in relation to completion of the Form 8 - 2 can be sent to: 3rdpartyreturns at revenue.ie.
Published on Tue 06 of Sep, 2016
Revenue eBrief No. 77/16: Extended ROS Support Opening Hours for Pay & File 2016

ROS Technical Helpdesk

The ROS Technical Helpdesk provides support to customers experiencing difficulty accessing our ROS service.

MyEnquiries: If you have access to MyEnquiries please click Add a new Enquiry and select "Other than the above" and "Revenue Online Service (ROS) Technical Support" from the dropdown options available.
Email address: roshelp at revenue.ie
Telephone Number: 1890 20 11 06
International Callers: +353 17023021

ROS Payment Support Unit

The ROS Payment Support Unit provides support in relation to payment queries for those using the ROS service.

MyEnquiries: If you have access to MyEnquiries please click Add a new Enquiry and select "Other than the above" and "Revenue Online Service (ROS) Payments" from the dropdown options available.
Email: rospayments at revenue.ie
Telephone Number: 1890 22 63 36
International Callers: +353 1 7023052

Extended opening hours for both the ROS Technical Helpdesk and ROS Payment Support Unit for the peak Income Tax Pay and File period for 2016 are as follows:

From 3/10/2016 to 21/10/2016: 09.00 – 17.00 Monday to Friday

Day Date Opening Hours
Monday 24/10/2016 09.00 - 18.00
Tuesday 25/10/2016 09.00 - 18.00
Wednesday 26/10/2016 09.00 - 20.00
Thursday 27/10/2016 09.00 - 20.00
Friday 28/10/2016 09.00 - 18.00
Monday 31/10/2016 10.00 - 15.00
Tuesday 01/11/2016 09.00 - 18.00
Wednesday 02/11/2016 09.00 - 20.00
Thursday 03/11/2016 09.00 - 20.00
Friday 04/11/2016 09.00 - 18.00
Monday 07/11/2016 09.00 - 20.00
Tuesday 08/11/2016 09.00 - 20.00
Wednesday 09/11/2016 09.00 - 20.00
Thursday 10/11/2016 09.00 - 24.00

Published on Mon 15 of Aug, 2016
Revenue eBrief No. 75/16: Extension of filing deadline for iXBRL Financial Statements

Revenue has agreed to implement a change in the filing deadline for iXBRL financial statement returns. Tax and Duty Manual Part 41a-03-01 (PDF,954KB) has been amended accordingly.

The effect of the change is as follows:

  • The concessional 21 day extension will be increased, until further notice, to 3 months in respect of all iXBRL returns received by Revenue for any accounting periods ending on 1st December 2015 or later.

  • The strict due date of the iXBRL return will remain unchanged, i.e. it will be due on the same date as the associated Form CT1.

The 3 month filing extension for iXBRL returns will apply from the due date of the Form CT1.

  • If the iXBRL return is filed later than 3 months after the CT1 due date, a late filing surcharge of 10% will apply. There will be no 5% rate because the time period for application of that rate will have already passed.

  • It should be noted that the 21 day concession continues to apply to iXBRL returns submitted where the accounting period ends on 30th November 2015 or earlier.

Practitioners and filers should note that the due date for filing Form CT1 is not affected by the above mentioned extension. Accordingly, to ensure that surcharges were not incurred, Forms CT1 should have been filed on or before the appropriate due date. The iXBRL filing extension will not change existing practice whereby repayments are held pending receipt of the iXBRL return.

Queries regarding this matter can be referred to Revenue’s dedicated helpdesk for iXBRL matters at iXBRL at revenue.ie or to the relevant local Revenue Office.
Published on Mon 15 of Aug, 2016
Revenue eBrief No. 74/16: Regional 1890 Business Taxes Phone Numbers

In recent months, Revenue introduced Regional 1890 numbers to provide a single point of contact in each Region for agents and customers to direct their Business Taxes queries.

The Business Taxes 1890 service is available from 9:30 am to 4:00 pm, Monday to Friday, and the numbers are as follows:

RegionBusiness Taxes Number
Border Midlands West Region1890 216 216
Dublin Region1890 236 336
East and South East Region1890 240 424
South West Region1890 368 378


Business customers who wish to do business through the Irish language should ring the relevant 1890 number and select option 9.
Published on Thu 28 of Jul, 2016
Revenue eBrief No. 70/16: Payment of Local Property Tax by Direct Debit

Tax Practitioners and Financial Advisors are advised that Revenue has published a new Tax and Duty Manual (PDF, 2.1MB) on the payment of Local Property Tax by direct debit. It outlines the procedures to follow when creating, amending and cancelling SEPA Monthly Direct Debit Instructions for the payment of Local Property Tax.

All Direct Debit customers and their tax agents have the facility to self-manage SEPA Monthly Direct Debit payments for Local Property Tax by logging onto www.revenue.ie and selecting the LPT link. Customers and their agents will need the PPSN, Property ID and PIN. Customers and agents experiencing difficulties in setting up or managing a Direct Debit Instruction should contact the Direct Debit Helpline on 1890 338 448 (from outside the Republic of Ireland +353 1 702 3039).

The advantages to a customer who chooses to pay Local Property Tax by SEPA Monthly Direct Debit include:

  • Spreading payments over a twelve-month period
  • Avoiding a substantial once-off payment



Published on Thu 28 of Jul, 2016
Revenue eBrief No. 71/16: Amendment to eTC Guidelines & Procedures

The Electronic Tax Clearance (eTC) Guidelines & Procedures Manual (PDF, 410KB) has been amended for the following:

  1. To take account of changes made to the appeals process as a result of the introduction of the Tax Appeals Commission. All appeals made in relation to the refusal to grant a tax clearance certificate must be made directly to the Tax Appeals Commission.

  1. To include, at Appendix 10, a sample of a verification letter to be used to enable applicants doing business outside of the State to prove their tax clearance status.

Published on Wed 27 of Jul, 2016
Revenue eBrief No. 69/16: On-Line Payment of Attachment Amounts

ROS and MyAccount can now facilitate on-line payments for Attachment amounts. The Attachment Tax and Duty Manual (PDF, 507KB) has been updated to demonstrate how payments should be forwarded to Revenue.

Full details are available in Appendix 8 of the Attachment Manual.
Published on Thu 21 of Jul, 2016
Revenue eBrief No. 68/16: Submission of Supporting Documentation for VAT Registration Applications

Arising from recent discussions with tax practitioners on the processing of VAT registration applications, Revenue has enhanced the "MyEnquiries" online service on www.ros.ie to enable supporting documentation to be uploaded at the time that a VAT registration application is submitted. It is intended that this facility will reduce the frequency of follow-up requests for supporting documentation, and will enhance the efficiency of the VAT registration process.

Supporting documentation, where appropriate, can be uploaded via "MyEnquiries" at the time of application by selecting Tax Registration/Cancellation – VAT Supporting Documentation.
Published on Mon 18 of Jul, 2016
Revenue eBrief No. 67/16: Updated version of Form 46G Return Tool (spreadsheet) for Third Party Returns

An updated version of the MS ExcelForm 46G Return Tool (spreadsheet) (MS Excel, 704KB) has been released and can now be accessed on the Revenue website at:

  1. Taxes & Duties – Corporation Tax – Forms, or
  2. Taxes & Duties – Income Tax – Forms – Third Party Return Forms

The spreadsheet can be used by traders, professionals, other individuals and companies carrying on a business, as well as non-trading/non-profit making organisations and bodies of persons, to make third party returns of specified payments.

It can be used for both Corporation Tax and Income Tax purposes by simply selecting the CT or IT taxhead from the drop down box. It can be completed for 2012, 2013, 2014 and 2015 years of assessment and for accounting periods ending in 2012, 2013, 2014, 2015 and 2016.It can also be completed in Irish or English by selecting the relevant language from the drop down box.

Once completed, an xml file is created by clicking the Export button on the spreadsheet. This xml file is then uploaded to ROS using the existing "upload a file created offline" mechanism.

Detailed instructions for completion and uploading can be found on the "instructions tab" on the spreadsheet and any queries relating to the completion or uploading may be sent to the dedicated email address 46gspreadsheet at revenue.ie.
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