Agents' Guide to the Collector General's Division

Revenue eBrief No. 225/19

Agents’ Guide to the Collector General’s Division

The Agents’ Guide to the Collector General’s Division has been amended as follows:

  • All references to Dividend Withholding Tax and International Claims have been removed as they are now the responsibility of Business Division.
  • Paragraph 4, Page 7 – Relevant Contracts Tax – Final paragraph deleted as it related to work practices prior to introduction of eRCT.
  • Paragraph 5.6, Page 9 – Electronic Fund Transfer (EFT) – New paragraph added stating that taxpayers may pay taxes due by EFT if they are either a non-resident and do not have a SEPA reachable bank account or a customer who is exempt from mandatory electronic filing/payment.
  • Paragraph 7.1, Page 14 – Direct Debit – Information relating to group remitters has been deleted as it is obsolete.
  • Paragraph 10, Page 18 – Who cannot use e-Registration – Paragraph updated to reflect current position.
  • Paragraph 19, Page 25 – Tax Relief at Source (Mortgage Interest and Medical Insurance) – Paragraph updated to reflect current position in relation to the extension of Mortgage Interest Relief until 2020.
  • Paragraph 22.4, Page 29 – Changes effective from 1 January 2020 – This is a new paragraph. VAT 58 refund claims submitted to Revenue will only be accepted where the VAT 58 claim is for an amount of €125 or more. Any VAT 58 claim less than this amount will not be accepted. This is effective from 01/01/2020.
  • Appendix 1Due dates for submission of Returns and Payments – Updated to reflect current due dates.
  • Appendix 2 – Useful contact numbers – Employers’ Information and Support Service contact details have been deleted as this helpline is now part of the Business Division.

Agents’ Guide to the Collector General’s Division

https://www.revenue.ie/en/tax-professionals/tdm/collection/agents-guide/agents-guide-to-collector-general.pdf