Subcontractors, with a C2 expiry date of 31 December 2010, should note that Revenue is currently reviewing their entitlement to renew their C2 card for 2011. Letters have issued to subcontractors who, according to Revenue records, have outstanding liabilities and/or returns. Subcontractors who have received this letter should contact their local tax office when their tax affairs are in order.

A new C2 card for 2011 will not issue to subcontractors until their tax affairs have been brought up to date. No additional reminders will issue to subcontractors regarding this matter.

Principal contractors are also reminded to ensure that they have a valid Relevant Payment Card (RCT 47) before making gross payments to a subcontractor.

Further information on renewals of C2 cards is covered in Revenue's eBrief No. 77/10 which is available here.