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. 55/15 Tax Clearance Certificate expiry dates and eTax Clearance

In line with changes introduced in the Finance Act 2014, electronic Tax Clearance (eTC) is due to be introduced from the 1st of January 2016.

As previously advised in eBrief No. 37/15 Tax Clearance Certificates issuing since the 1st of April 2015 have an expiry date of the 31st of December 2015.

From the 1st of January 2016 all applications for tax clearance will be made through the new online eTax Clearance system. The up-to-date tax clearance status of customers will be available to be checked by Public Service Bodies, taxpayers and their agents online on an ongoing basis as required.

Applicants will apply for Tax Clearance in the new eTC system and will be given a Tax Clearance Access Number which they will give to the Public Service Body who requires it to verify their tax clearance status.

The Public Service Body will use the PPSN/Tax reference and the Tax Clearance Access Number to verify the Tax Clearance status of the applicant via Revenue’s On-Line Service (ROS).

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