Agents will have the option to file unlinked/ unregistered returns through ROS until 23 November 2010. Up to this date agents can file a Form 11 through ROS for a client not assigned to them on Revenue's computer systems or for a customer not registered for Income Tax.

Agents are reminded that since July 2010 they are required to submit a letter of authorisation for each new client or where Income Tax is being added for an existing client. Revenue's eBrief No. 40/10 sets out further details on this procedure.

Agents should note that the issue of Notice of Assessments may be delayed, as assessments do not automatically issue in these circumstances. Agents are advised to monitor their ROS Inboxes to ensure that the Notice of Assessment is received for each of their clients.