New 8 Digit RCTDC Relevant Contracts Tax

New 8 Digit RCTDC/C45 Form

In order to address some security issues which have arisen in recent weeks it is necessary to introduce a new 8 digit RCTDC/C45 security number with effect from 1 February 2004. This replaces the current 6 digit form which is used by a Principal Contractor when making a payment to an uncertified Sub-Contractor. Only the new 8-digit RCTDC/C45 should be used from 1 February 2004 and any unused stocks of the 6-digit RCTDC/C45 should be returned to the Revenue District responsible for the Principal Contractor’s tax affairs. All Principal Contractors have been contacted and issued with an application form to enable them to apply for a stock of the new RCTDC/C45s. Only contractors who engage uncertified Sub-Contractors are required to apply. The application form has to be fully completed, signed and returned to the Principal Contractor’s Revenue District no later than 2 January 2004 in order that all applications may be processed before 1 February 2004.

Practitioners, who assist Principal Contractors in completing RCTDC/C45s, are asked to ensure that their clients use only RCTDC/C45s issued to them.