TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Principals and Subcontractors

eBrief No. 48/2006 issued on 1 December contains important information for Principals and Subcontractors in the Construction, Meat Processing and Forestry Sectors.

It addresses the following areas:

  • Processing C2 applications and Relevant Payments Card requests (Form RCT 5, Form PC5(a), Form RCT 46 and Form RCT 46A)
  • Changes in filing arrangements for Forms RCT35 2006 and the need for care in completing the Form – the due date is 15 February 2007.

The eBrief is reproduced at Section 2.08.