4 Contract notification and declaration by principal.

(1) The information and declaration required to be provided by a principal to the Revenue Commissioners under section 530B(1) of the Act shall be provided using the appropriate portal of the RCT service.

(2) Where the Revenue Commissioners are unable to verify the identity of a subcontractor by reference to the name and tax reference number supplied by a principal, the RCT service shall require the principal to inform the subcontractor in writing within 7 days or before making a relevant payment to the subcontractor, whichever is the earlier, that—

(a) the Revenue Commissioners were unable to verify the identity of the subcontractor,

(b) tax at 35 per cent will be deducted from payments to the subcontractor, and

(c) the subcontractor should contact the Revenue Commissioners with a view to clarifying his or her identity.

(3) Where a principal does not indicate that the principal is satisfied that a contract is not a labour only contract, the principal shall provide the Revenue Commissioners with such other information, in relation to the contract, as may be required by the RCT service.

(4) On receipt of the information referred to in paragraph (1), the RCT service shall provide an acknowledgement to the principal, which communication shall be deemed to be an acknowledgement issued by the Revenue Commissioners. The acknowledgement shall include, for information purposes only, the rate of tax last notified to the subcontractor concerned under section 530I of the Act. This rate shall not be taken as the rate of RCT applicable to payments to be made under the contract concerned.

(5) Where the information referred to in section 530B(1)(a) of the Act changes in relation to—

(a) the estimated contract value,

(b) the contract duration, or

(c) the location or locations at which relevant operations under the contract are to take place,

the principal shall, using the appropriate portal of the RCT service, notify the Revenue Commissioners of each such change to the contract.

(6) Where a principal notifies the Revenue Commissioners of a contract under section 530B(1) of the Act and the Revenue Commissioners are satisfied as to the identity of the subcontractor, the Revenue Commissioners shall, by electronic or other means, notify the subcontractor of the details of the contract as supplied by the principal. The notification shall include the rate of tax notified to the principal under paragraph (4).

(7) Where a principal notifies the Revenue Commissioners under paragraph (5), the Revenue Commissioners shall, by electronic or other means, notify the subcontractor in relation to any changes referred to in that paragraph.