Revenue Tax Briefing Issue 05, September 2012
In recent years there has been an increase in the number of service providers offering to assist PAYE taxpayers review their tax liabilities and tax credits. Up to now a temporary approval system has been operated by Revenue whereby a small number of agents have been authorised to receive PAYE refunds directly to the agent’s bank account.
This temporary approval system will cease on 14 October 2012, and will be replaced by the new arrangements with effect from 15 October, 2012, outlined below.
This eBrief supersedes eBrief 40/10 – ‘Setting up new agent links’ – insofar as that eBrief relates to the creation of agent/client links for PAYE taxpayers.
Agents/representatives must have a tax advisor identification number (TAIN) in order to be recorded as an agent for a taxpayer. Applications for a TAIN should be e-mailed to dublinagents@revenue.ie
The new arrangements apply to all agents and their clients and are based on the following control framework.
In order to assist agents in adjusting to the new arrangements, the current arrangements will remain in place until 14 October 2012. There is no requirement for any action on the part of agents during this transitional period. The requirements for completion of new mandates are as outlined below.
eRegistration submissions take 3-4 working days for the client link to update to ROS.
Section 865(8) of the Taxes Consolidation Act, 1997 allows, in a limited number of cases, PAYE refunds to be made directly to employers' bank accounts. These refunds generally relate to short-term employments in Ireland and are unaffected by the provisions of this eBrief.
PAYE Credits |
Supporting Documentation |
Health expenses |
1. Copy of receipts or annual statements issued by Consultant/Nursing Home/Doctors/ pharmacy or qualified practitioners to vouch claim. 2. Copy of doctor’s referral note for claims for relief on physiotherapy expenses. 3. Details of any/all reimbursements received. |
Non-routine dental expenses |
Copy of Form Med 2 signed by the dentist. |
Rent Credit |
Ask questions as per the form Rent 1 (Rented Property and Landlords details) |
One-parent family credit |
Ask questions as per form OP1 to ensure: 1. The client is a single parent and the child resides with them for all or part of the year. 2. The client is not jointly assessed to tax as a married person or a civil partner. 3. The client is not living with spouse or civil partner. 4. The client is not cohabiting. 5. The client has not been widowed or became a surviving civil partner in the year for which they are making this claim and is not in receipt of the basic personal tax credit to which they are entitled as a result of their bereavement in that year. |
Home carer credit |
Ask questions as per Revenue's claim form. Ensure that the home carer's income does not exceed threshold. |
Tuition fees |
1.Copy of receipt issued by the college/university. 2. Details of the course(s) studied. |
Bin charges (prior year claims) |
Verbal confirmation of amount. |
Trade union (prior year claims) |
Verbal confirmation of amount. |
Medical insurance credit (Paid as BIK by employer) |
Letter from employer stating gross amount paid as BIK on behalf of client. |
Dependant relative credit |
Ask client questions as per claim Form DR1 and DR2. |
Employing carer to care for incapacitated relative |
1. Ask client questions as per form HK1. 2. Request copy of receipt of payments made to an agency. 3. Ask client to provide copy of doctors certificate in certain circumstances. |
Incapacitated child |
1. Ask questions as per Revenue's claim form. 2. Ask client to provide copy of doctor's certificate in certain circumstances except where the disabilities are: Cystic Fibrosis, Spina Bifida, Blindness, severe and permanent deafness that affects both ears, Downs syndrome, spastic paralysis, schizophrenia and acute autism. |
Film relief |
Provide original certificate FILM 3. |
BES/EII |
Certificate of investment. |
Seafarer allowance |
Letter from employer supporting the claim. |
Blind Credit |
Statement from Ophthalmic surgeon. If claiming for a "Guide Dog" a letter from the Irish Guide Dog Association confirming the registered owner of the dog. |
Revenue job assist |
Form RJA 1 part 1 completed by employee and Part 11 by employer. |
Pensions Contributions, PRSA etc. |
Evidence of contributions made. |
Permanent Health /Income Continuance |
Evidence of contributions made and verification from employer that relief not allowed at source. |
Trans Border Worker |
1. Written Claim. 2. Final statement of Income Tax liability from other country. |
Flat rate Expenses |
Query job description |