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. 21/2008

Income Tax Assessing System migrates to Revenue's Integrated Taxation System (ITS)

The Income Tax Assessing System will be incorporated into the Integrated Taxation System (ITS) with effect from Monday 28th April.

It is proposed to have the Corporation Tax Assessing System in ITS by mid 2009.

The incorporation of the Income Tax and Corporation Tax Assessing Systems into ITS will be a major milestone for Revenue in achieving a fully integrated assessing and collection system.

Benefits

  • Revenue staff will now be using ROS screens to process tax returns and amendments and will have access to the on-line calculation of tax liability facility.
  • The Notice of Assessment will be presented in a new and improved format, incorporating a covering letter, summary calculation information and a fully detailed Notice of Assessment. View a sample of the new Notice of Assessment (PDF, 31KB). The sample shown relates to a non-ROS customer as it carries a pay-slip on the opening page.
  • The system will support the production of Notices of Assessment on a much more frequent basis. Assessment Notice and Return of Income Form will be viewable on screen by staff in the same format as the customer.
  • Customer Service staff will have all Income Tax Assessing data available within the one system thereby facilitating faster responses to customer queries.
  • An enhancement to the existing offsetting rules has been provided to prevent a tax credit for VAT or PAYE/PRSI, for example, being prematurely offset against Income Tax liability on foot of an assessment where a ROS Debit Instruction has been set up to cover the balance.