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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
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Revenue eBrief No. 85/15 eRCT Site Identifier Number

From December 2015, there will be a new mandatory field in the Contract Notification process in the eRCT system. The new field is for a “Revenue Site Identifier Number” (SIN). Each contract will require a SIN when the Contract Notification process is being completed. The SIN is a system-generated identifying number which is applied to the location or locations where relevant operations are due to take place under a particular contract.

Upon the introduction of the new field, where a Principal contractor is updating the eRCT system with details of a new contract at a new location for the first time, the system will automatically provide a “Revenue Site Identifier Number” when they enter the location of the relevant operation. When identifying the location of relevant operations, Principals will be required to enter both the Site/Project Name and the Address.

The SIN will also be provided on the Contract Notification that issues to the Sub-contractor. Once the system has generated the SIN, the Principal or Sub-contractor should only enter the SIN instead of the location, for any further updates they make to the eRCT system in respect of the same location.

Further guidance regarding the use and functionality of the SIN will be provided in the coming months.

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