TaxSource Total

Here you can access relevant source documents which support the summaries of key tax developments in Ireland, the UK and internationally

Source documents include:

  • Chartered Accountants Ireland’s representations and submissions
  • published documents by the Irish Revenue, UK HMRC, EU Commission and OECD
  • other government documents

The source documents are displayed per year, per month, by jurisdiction and by title

Revenue eBrief No. 65/2007

Revenue On-Line Service (ROS) – Latest Releases

The following is a summary of the main changes included in the latest ROS releases.

Practitioner Access to PAYE Services

Practitioners can now access PAYE On-Line Services for their PAYE Clients. The client must appear on the client list under PAYE. Dublin based practitioners can arrange to have clients added to their client list by e-mailing dublinagents@revenue.ie. Practitioners not based in Dublin should contact their local tax office to update their lists.

This new facility allows practitioners access to all available PAYE transactions on ROS for their PAYE clients using the practitioner's ROS digital certificate. Practitioners can now view clients’ tax credits, claim tax credits for the current year, claim reviews or repayments for previous years – e.g. health expenses – and update clients’ addresses.

To access a particular client's PAYE record, sign in to ROS using your digital certificate and select the particular client on the Agent Services page using the ‘PAYE Ind’ tax type together with the client's Personal Public Services Number (PPSN).

A summary of the tax credits and reliefs that can be claimed on-line together with the additional income sources that can be declared on–line is set out below:

PAYE self-services

This service is available to PAYE employees. PAYE Customers must register with ‘reachservices’ using a username and password. They also require a Revenue PIN. This was shown on their Tax Credits Certificate issued in early 2007 and it will be shown on the Tax Credits Certificate 2008. Forgotten PINs can be requested on-line see www.revenue.ie

P30 Paper Marker

Up to now, when a P35 or P30 was filed on ROS for an employer, the employer was recorded as an electronic filer and paper returns were no longer issued to them. A new facility now available on ROS allows the customer or practitioner to elect to have paper P30s issued by post if required. This facility is available from the My Services screen for employers and on the Client Services screen for Practitioners.

Tax Credits Reliefs on PAYE On-line

Sources of Income

Age Credit

Benefit in Kind

Blind Persons Credit

Canadian Dividends

Dependent Relative Credit

Deposit/SSA Interest Received

Flat Rate Expenses

Dividends and Distributions

Guide Dog Allowance

Exempt Income

Health Expenses

Fees and Commissions

Home Carers Credit

Foreign Pensions

Incapacitated Child Credit

Maintenance Payments Received

One Parent Tax Credit

Other Foreign Income

PAYE Tax Credit

Schedule E Non-PAYE Income

(amend only)

Permanent Health Insurance

UK Dividends

Personal Tax Credit

(amend only)

Untaxed Income Arising in the State

Rent Relief

US Dividends

Service Charges

Trade Union Subscriptions

Widowed Parent Tax Credit

VAT3 Offset Instructions

When filing a VAT 3 containing a refund, a facility is now available to supply offset instructions to Revenue. These instructions will be referred to a Revenue Officer to arrange the offset. If offset instructions are not supplied when filing the VAT 3 the repayment will be dealt with in the normal way.

Mandatory Bank Details in CT1 refund cases

In future when filing a CT1 in a refund case it will be necessary to supply bank account details and Revenue will transfer the refund directly to the bank. The only exception to this will be non-resident companies who will not have to supply the bank account details if they do not wish to do so.

Form 11 2007

A new style version of the Form 11 will be available shortly for the tax year 2007