Information on how to offset tax refunds against other taxes or tax period when filing VAT, Employers PAYE and Income Tax returns via Revenue Online Service (ROS) has been added to the Revenue’s Tax and Duty Manual.

We understand that members have been requesting tax offsets via MyEnquiries and are experiencing considerable delays. We have requested an offset function within the MyEnquiries system and consequently quicker response times (see report above on meeting with Revenue Board). We understand from Revenue that such an offset function is under consideration; in the meantime the ROS offset function may be a better option than MyEnquiries.

It is important to note that the ROS offset function does not carter for all tax heads and the offset option is only available when the offset refund box is ticked on the relevant VAT, Employers PAYE or Income Tax return. The Revenue Tax and Duty manual (sections 8.2, 8.3 and 8.4) may be helpful.

We continue to make representations to Revenue via the TALC forum on member’s experiences of, and improvements to, MyEnquiries.