TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

On-Line payment of Attachment amounts

Revenue Online Service (ROS) and myAccount are now enabled to process on-line payments for Attachment amounts. On the payment screen on ROS or myAccount, customers can click ‘Attachment’ and by providing details of the customer name and tax reference number, attachment reference number and the amount, payments can be made.

Revenue has the power of attachment under section 1002 Taxes Consolidation Act 1997. This legislation authorises Revenue to attach a third party, or an employer, where there is a debt due to the taxpayer, for tax outstanding to Revenue. Payment can be made using a debit or credit card or a once-off direct debit. Revenue has updated its Tax and Duty Manual to give more guidance and eBrief No. 69/16, which is available on the Revenue website, also provides more details.