Revenue Note for Guidance

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Revenue Note for Guidance

864A Electronic Claims

Summary

This section provides enabling powers for the Revenue Commissioners to introduce facilities, including automated facilities, for PAYE taxpayers to make electronic (including telephone) claims for reliefs which are to be used in the operation of the PAYE system or in relation to repayments of tax paid under that system.

The particular type of claims that can be made in accordance with the section must be specified by the Revenue Commissioners. In general, these claims will be in respect of all the main personal tax credits and reliefs, including notifications and notices in relation to the taxpayers circumstances e.g. change in personal circumstances or details and, in the case of married couples or civil partners, in relation to their preferred taxation option, i.e. single treatment, joint assessment or separate assessment.

In the case of automated telephone claims, claims will be restricted to low risk tax credits e.g. age allowance, trade union subscriptions and service charges.

The electronic system permits PAYE taxpayers to view their tax details and to request balancing statements.

Details

Definitions

(1)(a) “electronic communications” means communications by electrical, digital, magnetic, optical, electromagnetic, biometric or photonic technology and related technologies and includes telegraphy apparatus.

(1)(b) “telegraphy apparatus” covers all forms of telephone used to convey either or both spoken messages and information, e.g. direct contact, touch tone, voice recognition or mobile phone (including text messaging).

The meanings of “information” and “public telecommunications service” are clarified for the purposes of the definition of “telegraph apparatus”. “Information” has the same meaning as in the Electronic Commerce Act 2000, that is, it includes data, all forms of writing and other text, images (including maps and cartographic material), sound, codes, computer programmes, software, databases and speech.

(1)(c) Unless the Revenue Commissioners otherwise direct, the section applies to claims (as elaborated below) in relation to reliefs which are to be used in-

  • the operation of the PAYE system for the current year, or
  • in relation to tax deducted under PAYE for an earlier year.

While self-employed individuals with PAYE income may avail of the facility in relation to the current year they are excluded from using it in relation to back years. In that instance they are within the Self Assessment system and are subject to all that system’s procedures regarding return filing compliance and audit.

(1)(d) The definition of “claim” includes claims for repayment on account of unemployment and various applications, notifications, notices etc. that PAYE taxpayers may have to give to Revenue in connection with their tax affairs, including in the case of married couples in relation to the basis of assessment.

(1)(e) Notwithstanding any other enactment (e.g. section 2 of the Electronic Commerce Act 2000) the phrase “in writing” does not include representing or reproducing words in visible form using electronic means.

(2) Notwithstanding any requirement that claims to relief to which the section applies must be in writing etc, such of those claims that the Revenue Commissioners specify may, subject to terms and conditions specified by the Commissioners, be made by approved electronic communications.

(3) The Revenue Commissioners are to make known, in whatever manner they think fit, any terms and conditions laid down by them for the purposes of the section.

(4) Where the Revenue Commissioners lay down terms and conditions for the making of claims under the section then electronic claims must be made in accordance with those terms and conditions.

(5) Terms and conditions laid down by the Revenue Commissioners for the purposes of the section cannot alter the statutory requirements regarding time limits for claims or contents of claim. However, they may indicate how the contents of a claim are to be met when it is not in writing e.g. retention of supporting documentation in case claim is selected for a desk examination.

(6) Two presumptions in relation to electronic claims are provided for:

  1. unless and until the contrary is proved, a claim is to be taken as having been made by the person purporting to have made it, and
  2. the claim will be treated as having been made at the time the Revenue Commissioners acknowledge it.

(7) Electronic claims can be enquired into under the new section 886A.

(8) Where an electronic claim results in the issue to the claimant of a notice of determination of tax credits and standard rate cut-off point, the inspector is to be deemed to have made a determination in the matter under the Income Tax Regulations.

(9) Section 917M applies in respect of proceedings in relation to electronic claims in the same way that it applies in respect of proceedings in relation to Chapter 6 of Part 38.

(10) Officials of the Revenue Commissioners acting under their authority may exercise the powers and functions of the Commissioners under the section.

Relevant Date: Finance Act 2019