The requirement whereby a principal who is making a single payment to the subcontractor in respect of more than one contract, must make a separate payment notification to Revenue for the payment due under each contract, was relaxed for 2012 to assist principals in their transition to the new RCT system. Revenue is now extending this transitional arrangement to 30 June 2013.

The transitional arrangement provided that a principal who had more than one contract with a subcontractor was given the option of notifying one contract to Revenue and recording all of the payments to the subcontractor under that contract.

In recognition of the difficulties that some principals have in meeting this requirement, the Revenue Commissioners are now extending this transitional arrangement to 30 June 2013.

Further information is set out in Revenue eBrief No. 58/12 which is available on here.