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Published on Wed 26 of Oct, 2016
Revenue eBrief No. 91/16: ROS Pay & File Deadline 10 November 2016 – Useful Tips

Deadline for self-assessment

The Pay & File deadline for ROS customers is 10 November 2016. To avail of this extended deadline, you must file the 2015 Form 11 return and make the appropriate payment through ROS for:

  • Preliminary Tax for 2016, and
  • Income Tax balance due for 2015.

Where only one of these actions is completed through ROS, the extension does not apply and the required date to submit returns and payments is 31 October 2016.

Refer to eBrief 87/2016 for details of extended deadline for ROS Customers in respect of RACs, PRSAs and AVCs.

The Form 11 2015 released in January 2016 was updated in June 2016. For further details please refer to eBrief 76/2016 . The updated (June) version of the Form 11 captures additional employment/pension information including questions to identify cases where a "Week 53" adjustment is required. Enhanced helptext for this panel will assist when completing the new fields.

You are also strongly encouraged to read Part 38-01-04 . (111KB) of the Manual for important information about the ROS Form 11.

A system of full self-assessment now applies. Individuals or their agents must include a self-assessment of the tax payable when making a return. ROS will do this calculation for you and provide a template of your self-assessment.

Help with completing the Form 11

Help with filing the Form 11, including full self-assessment, is available in the ROS Help Centre and from the link “Completing Your Income Tax Return ” spotlight at www.revenue.ie
Capital Acquisitions Tax

For beneficiaries who received gifts or inheritances with valuation dates in the year ended 31 August 2016 and who make a Capital Acquisitions Tax (CAT – IT38) return and the appropriate payment through ROS, the due date is also extended to the 10 November 2016. Otherwise the 31 October 2016 deadline applies.

Extended ROS Technical Helpdesk Opening Hours

From 24 October 2016 to 10 November 2016 the ROS phone lines will be providing an extended service. Further details can be found in eBrief 77/2016

ROS Pay & File Tips

Find more information at http://www.revenue.ie/en/practitioner/ebrief/2016/no-912016.html
Published on Tue 25 of Oct, 2016
Revenue eBrief No. 90/16: Update of Local Property Tax Manuals to take account of changes introduced by the Finance (Local Property Tax)(Amendment) Act 2015

The Local Property Tax Manuals (all sections in Part 2 and Section 04-03 (170KB) in Part 4) have been updated to take account of the changes introduced by the Finance (Local Property Tax)(Amendment) Act 2015. Most of the changes relate to the effect of the three-year extension to the first valuation period on the various exemptions that are available. The valuation period now covers the period 1 May 2013 to 31 October 2019. Where the relevant qualifying conditions are met, the LPT exemptions will now be available for this extended period.

The other changes relate to the reliefs that are available for properties occupied by certain individuals with a disability. The key change relates to the operation of the relief that applies where the value of a property is increased as a result of adaptations to make it more suitable for occupation by an individual with a disability. From the year 2017, the chargeable value of all such properties can be reduced on an annual basis by a fixed amount of €50,000. The guidelines on these reliefs - Guidelines on Local Property Tax Relief for Disabled/Incapacitated Individuals - that are published in the LPT section of www.revenue.ie have also been updated to take account of the changes.
Published on Fri 21 of Oct, 2016
Revenue eBrief No. 89/16: Revenue Technical Services

The Guidelines (711KB) in relation to the Revenue Technical Services (RTS) have been updated to reflect the fact that any opinion issued by the RTS will have a maximum validity of 5 years. Paragraph 4.7 refers.
Published on Mon 17 of Oct, 2016
Revenue eBrief No. 87/16: Extended deadline for ROS Customers in respect of RACs, PRSAs and AVCs

Relief may be claimed in respect of payments to a Retirement Annuity Contract (RAC) or a Personal Retirement Savings Account (PRSA) or for Additional Voluntary Contribution (AVC) payments, where the payments are made by the deadlines provided for in sections 787(7), 787C(3), 774(8) or 776(3), respectively, of the Taxes Consolidation Act1997.

Where an individual files and pays online, and therefore qualifies for the extended Pay and File deadline available to ROS customers, the deadline for making RAC, PRSA or AVC payments and claiming the relief is extended to 10 November 2016.

High-income earners who are required under Section 485FB(3) of the Taxes Consolidation Act 1997 to submit Form RR1, and who both pay and file through ROS, may also avail of the extension to 10 November 2016.

The extended deadline for making RAC, PRSA or AVC payments also applies to PAYE customers provided the claim is made online (on the eForm 12) and any liabilities arising are paid online (via the "Payments" option in myAccount).

Revenue On-Line Service or myAccount is the easiest and quickest way to meet your tax obligations.
Published on Fri 14 of Oct, 2016
Revenue eBrief No. 86/16: Update of iXBRL Frequently Asked Questions on Revenue.ie

Corporation Tax filers are obliged to submit electronic financial statements with their Corporation Tax returns. The option to file electronic financial statements is also available to Income Tax filers on a voluntary basis.

The iXBRL Frequently Asked Questions page on the Revenue website has been updated.

A Change Document (PDF, 500KB) is available detailing the changes made.

The most notable changes include:

  • Clarification of the process for iXBRL filing where two or more Form CT1s are being filed for a financial period.
  • Clarification in relation to companies in liquidation.

Other changes relate to the updating of legislative references but makes no change to existing practice.

Tax and Duty Manual pdf Part 41A-03-01 (948KB). has been updated to reflect the most recent clarifications.

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 Tue 11 of Oct, 2016
Revenue eBrief No. 85/16: PAYE Modernisation – Public Consultation Paper

As announced by Minister Noonan today (11/10/16), Revenue has published a consultation paper inviting submissions in relation to its proposals to modernise the PAYE system.

Revenue is interested in the views of employers, employees, payroll providers, payroll software providers, tax practitioners, bookkeepers and other stakeholders on PAYE Modernisation.

In particular, any views on the preparations required by employers and payroll software providers for the operation of the new arrangements under PAYE Modernisation would be welcome.

This is your opportunity to contribute to the modernisation of PAYE. The closing date for submissions is 12 December 2016.
Published on Fri 07 of Oct, 2016
Revenue eBrief No. 82/16: How to protect your business from becoming involved in VAT Fraud

This eBrief has been issued to take account of the joint and several liability provisions (s108C VATCA) inserted by s69(1) FA14 and special provisions relating to the cancellation of a VAT number (s108D VATCA) inserted by s58 FA15. Full details on how to protect your Business from becoming involved in VAT fraud are contained in VAT Manual Part 16-06 (88KB)
Published on Thu 08 of Sep, 2016

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

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