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. 88/10 New Revenue On-Line Services

The Revenue On-Line Service released new services on Saturday 27th November 2010.

The significant changes included in this release are as follows: -

eRegistration

Online registration and cancellation services are now available for the following taxes: Income Tax, Corporation Tax, Employer's PAYE/PRSI, Environmental Levy, Value Added Tax and Relevant Contracts Tax. A more detailed eBrief on this will issue shortly.

ROS Offline Application

An upgraded version of the ROS Offline facility is available to download. The latest version is 6.8. Customers who have ‘Update Notifications’ enabled will be prompted to upgrade the forms. If the automatic notification is switched off, choose the Download/ Refresh button, and select the upgrade option.

ROS provides a facility to allow customers and their agents process their returns in Irish. Many forms are now available both Online and Offline in Irish. To obtain the Irish version of the forms in the ROS Offline select: Options – Configuration – Language – Irish.

Air Travel Tax

Customers/Agents can now file amended Air Travel Tax returns online for accounting periods ending 31 December 2009 onwards, where the original return was filed on ROS. Only the filer of the original return will be able to amend it. Amendments can be made online for a current period and a maximum of four previous periods.

ROS Payments

ROS Online customers can now make Visa Debit Card Payments for all taxes except Air Travel Tax and Stamp Duty.

New Version of Form 11 2009

A new version of the Form 11 2009 is included in this release. This version of the Form 11 corrects the error in the calculation of liability of high-earners where the limitation on the use of reliefs applies-as mentioned in eBrief 83/10.

Form 11 2010 / Form 1 and Form 1 (Firms)

The ROS Form 11, Form 1 and Form 1(Firms) for 2010 are now available in the ROS Offline facility. It will not be possible to upload any of these forms until 1 January 2011. The ROS Online Form 11 will be available from 1 January 2011. There is no online version of the Form 1 or Form 1(Firms).

Form 46G and Form 46G Company

Electronic versions of both of these forms are now available in ROS.

Form 46G - This form is available in ROS for the year 2010. The offline version is now available for download. The online version of this form will be available from 1 January 2011.

Form 46G (company)-This form is available for accounting periods ending on or after 1 January 2011. The offline version is now available for download. The online form will be available for filing when the Form CT1 (for the appropriate accounting period) becomes available for filing.

Capital Acquisitions Tax (CAT)

The CAT return for the year 01/09/2010 to 31/08/2011 is now available to file offline.

DIRT Return and Payments

A new facility will be available for ROS quarterly payments (first three quarters only) from 01/01/2011 to 31/03/2011.

eRegistration: PAYE Anytime

PAYE Anytime customers can register for Income Tax through PAYE Anytime. However, this facility will not be available to agents and customers who access PAYE Anytime via their ROS Digital Certificate.

Mandatory Electronic Filing

Customers who are obliged to mandatorily efile returns and payments will no longer receive paper VAT3, VAT RTD, P30, P35, C30, C35 returns. If these customers are obliged to file P30 returns, they will no longer have access to the ‘P30 Electronic On/Off Marker’ on the ROS ‘My Services’ page.

Customers who are obliged to mandatorily efile returns and payments, and employers with current active ROS digital certificates will no longer receive paper P35 returns.

PAYE Anytime

Please note that the link on the PAYE-Anytime launch page that provided access to PAYE version 1.0 (the old PAYE online service) has been removed. If a customer had bookmarked this link and now uses it, they will be redirected to the PAYE Anytime site.

Source: Revenue Commissioners www.revenue.ie