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. 40/10 - Setting up new Agent Links

In order to safeguard the integrity and security of Revenue client records, all applications from agents seeking to:

  • Represent a client for tax purposes for the first time, or
  • Add an additional tax for a client

must be accompanied by a letter of authorisation from the client. This letter should include the name, address, tax reference number, relevant tax, the effective date and must be signed by the client. Where a TR1/TR2, containing the relevant agent's details, has already been completed and signed by the client, it will not be necessary to submit a separate letter of authorisation. A sample letter can be accessed on the Revenue website at: Taxes & Duties – Income Tax – Registration Forms.

This application can be submitted by fax, email (preferably secure email) or land mail to the relevant Revenue District.

When the agent link has been created on Revenue's system, a letter to this effect will be issued to the client.

This change applies with effect from 1 July 2010.

Source: Revenue Commissioners.www.revenue.ie. Copyright Acknowledged.