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

New SIN in the electronic RCT system

A new “Revenue Site Identifier Number” (SIN) will be required as part of the process in the electronic Relevant Contracts Tax (RCT) system from December.

According to Revenue eBrief No. 85/15 (published here), when a principal contractor is updating the electronic system with details of the new contract a SIN will be automatically provided when the location of the relevant operation is provided.