ICAI understands that some 11,500 letters have issued in recent weeks to taxpayers identified on Revenue systems as possibly having outstanding RCT 35 returns.

In tandem with the ongoing audit activity, Revenue have also collated a series of forms and information items on their website, among them

• List of RCT Forms
• Issues for Principal Contractors
• Tax Briefing Articles which refer to RCT in the Construction Sector
• Non resident contractors in the construction industry
• Leaflet on RCT 47 contract limit that issued to Principals with May RCT30

The link to the relevant page on the Revenue website is
http://www.revenue.ie/revguide/const_ind_pro2006.htm

ICAI further understands that an article in the next issue of Revenue's Tax Briefing will address other aspects of RCT, including the changes to the regime introduced in FA06.