From 1 January 2016 all applicants registered for tax who require a Tax Clearance Certificate should apply through the eTC system on ROS or myAccount.
The only exceptions to this are:
- Tax Clearance Certificates required for Standards in Public Office (SIPO) purposes,
- non-resident applicants who have no Tax Registration Number in this State,
- non e-enabled applicants,
- non-registered voluntary bodies.
Guidelines on using the new system are available on www.revenue.ie.
If you need any asistance in obtaining your Tax Clearance Certificate or in negotiating historic Revenue debt contact Anthony Casey or call 01 6766 476
Visiting artists earning income from performances in Ireland have a tax liability under Irish tax law which requires them to file a self-assessment return. However, because they are not tax resident in this country, there are practical difficulties in enforcing that liability. In other words they do not file returns and there is no pressure from the Revenue Commissioners to file these returns and pay this tax.
Revenue has been very active in the construction industry in recent months, with a number of contractors receiving unannounced on-site visits from Revenue. Revenue are focusing on, proper operation of eRCT, HRI (Home Renovation Incentive) and VAT Reverse Charge Systems, classification of employees and subcontractors and the correct operation of PAYE.
From January 2016, there will be a new “Revenue Site Identifier Number” (SIN) mandatory field in the Contract Notification process in the eRCT system. 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.
Income arising to an individual in respect of the letting, for residential purposes, of a room or rooms in his/her home, including income arising from the provision of meals or other services supplied in connection with the letting, is exempt from income tax, PRSI and USC where the income is below€12,000. Revenue has clarified however that, income from the provision of accommodation to occasional visitors for short periods does not qualify for the relief as, the visitors use the accommodation as guest accommodation rather than for residential purposes.
If you think you may have a tax liability in this regards, speak to us today.
Revenue has issued the following advice:
Private Property Owners
• Property owners whose principal private residence has been flooded and who are in receipt of assistance through the Department of Social Protection Humanitarian Relief Fund can apply to have their 2016 LPT payment deferred regardless of whether they qualify for deferral under the normal criteria. Property owners should contact the LPT Helpline on 1890 200 255 to make the relevant arrangements.
• Business owners who have suffered flood damage to their premises and who are in receipt of assistance from the Government Support for Small Business Fund, via the Red Cross, should contact the Collector-General’s office on 1890 20 30 70 to agree additional time to file returns and make payments or to agree suitable phased payment arrangements.