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

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Professional Services Withholding Tax – Form F45 stationery

Since January Revenue will supply the laser stationery version of the Form F45, previously the laser stationery version of the form has been supplied by a third party. Revenue say they will continue to accept the laser stationery supplied by the third party until such time as supplies of this stationery have been exhausted.

The Form F45 is a prescribed form and is currently available in 3 formats; the laser stationary version, the manual version and the continuous stationery version. The manual and continuous versions have always been supplied by Revenue to accountable persons.

In operating Professional Services Withholding Tax, accountable persons making relevant payments issue a Form F45 to specified persons

Read Revenue’s Tax and Duty Manual Part 18-01-05 sections 3 and 4 for more information on the Form F45.

The IT61 (A Revenue Guide to Professional Services Withholding Tax for Accountable Persons and Specified Persons) has now been withdrawn. Revenue Tax and Duty Manual Part 18-01-04 has also been updated to incorporate this material.