Revenue's eRegistration service went live in November of last year and since then a number of enhancements have been made by Revenue to the system, most notably an increase in the number of services available on the eRegistration facility. Agents can now use the eRegistration application in ROS to register a client for several taxes and also cancel a tax registration for any of those taxes. Clients can be re-registered for certain taxes and agent/client links can be set up and cancelled using the eRegistration system. Revenue highlights in eBrief No. 62/11 a number of common mistakes being made by users of the eRegistration system and the options available to prevent these mistakes occurring.

The more common mistakes when submitting applications include:

• “New Customer registration” option used in error

This should only be used when registering an individual/company who/which was not previously registered with Revenue. Users are advised that in all other circumstances, the “Tax Type and Client Registration Number” option should be used.

• Cancelling an RCT registration

Revenue advises that RCT registrations are being cancelled where the intention is merely to change the registration status, for example, to change the status from a Principal Contractor to a Registered Sub-contractor.

Where an RCT change of status is required, the RCT Unit in the relevant Revenue District should be contacted and that Unit will make the necessary change.

• Cancelling an Agent/Client link

According to Revenue, some agents have been using eRegistration “agent link” services to cancel agent links with deceased clients.

Where an agent wishes to break a link for a client who is deceased, they should contact the Registration Unit in the relevant Revenue District which will make arrangements to avoid the inappropriate issue of letters to the appointee for the deceased client as well as to the agent confirming the ceased link.

Revenue also advises in eBrief No. 62/11 that insofar as registration applications are concerned, priority will now be given to the processing of applications made through the eRegistration process. Readers should also note that paper registration applications will not be accepted where the application could be processed using the eRegistration system.

Further details on the common mistakes made by users of the eRegistration system and Revenue planned developments are set out in eBrief No. 62/11 which is available on the Revenue website www.revenue.ie