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. 90/10-Practitioners Access to Client Employers’ Tax Credit Certificates

Agents are allowed to view Employer's copy of Employees Tax Credit Certificates (P2Cs) whether the client is registered for ROS or not.

For non-ROS registered Employer clients, agents can search for Employers’ P2Cs via the Agent's Services page on ROS – the facility is located in the bottom right hand corner of the page. In order to use this facility, the agent must be linked to the Employer client under the Employer tax heading (PREM).

For ROS-registered Employer clients, Employers’ P2Cs can be located via the Clients ROS Inbox. Again in these cases, the agent must be linked to the Employer client under the Employer tax heading (PREM).

Downloaded files can then be incorporated into the client's payroll software package.

If you act for an employer, on whose behalf you manage the payroll, and you are aware that the Employer is still currently receiving paper P2Cs but is no longer interested in receiving them in that format, you can stop the issue of paper P2Cs to your Employer clients by emailing rosmanager@revenue.ie with details of your Name, Address and TAIN (or with details of relevant clients’ Employer Number).

Revenue On-Line Service is the easiest and quickest way to meet your tax obligations.

Source: Revenue Commissioners. www.revenue.ie