We previously reported in tax.point that from 1 January 2015 new RCT penalties apply for principal contractors with unreported payments. Revenue informed us at TALC Collection recently that their ROS eRCT system is not applying penalties in cases where they fall due. However, in a June upgrade to their ROS system, penalties will be applied as appropriate. Where a penalty arose in the period January to June, it will be applied to the relevant principal contractor’s record.