Practitioners may be aware that there is currently an issue when claiming double tax relief on a CAT return using the ROS filing method. The ROS system is currently unable to calculate the correct CAT liability due after double tax relief has been claimed, and this results in an incorrect liability appearing as due on a taxpayer’s account.

The current practice is to file the CAT return without making the claim for double tax relief and pay over the amount that the taxpayer has calculated to be due after claiming double tax relief. Contact is then usually made with Revenue to fix the calculation.

This issue has caused concern among tax agents and taxpayers in recent months and the Institute has been engaged with Revenue via the TALC forum on this matter. Revenue informed members that the ROS system will not be fixed until the second half of 2017. In the meantime, Revenue has produced a list of contacts that agents and taxpayers should contact in order to address this issue and ensure that the correct tax liabilities are shown on taxpayers’ account. As this issue has remained unresolved for a significant amount of time, the Institute has requested that this issue is fixed as soon as possible. We will keep members updated.