Agents are allowed to view Employer's copy of Employees Tax Credit Certificates (P2Cs) regardless of whether the client is registered for ROS. Revenue has advised that for non-ROS registered Employer clients, agents can search for Employers’ P2Cs via the Agent's Services page on ROS. However, the agent must be linked to the Employer client under the Employer tax heading (PREM) in order to use this facility.

For ROS-registered Employer clients, Employers’ P2Cs can be located via the Clients ROS Inbox. To use this facility, the agent must be linked to the Employer client under the Employer tax heading (PREM).

Further information is set out in Revenue's eBrief No. 90/10 here.