Response to Dept of Finance consultation paper on Contractors

The Departments of Finance and Social Protection issued a Consultation paper on what they term Intermediary-type Structures ie Contractors with a call for submissions closing on 31 March  2016.

We have reviewed the Consultation Paper and are disappointed it does not engage with the reality of the world of professional contracting and is more narrowly focussed on perceived losses of revenue to the Exchequer.

References to zero hours contracts appear as emotive headline grabbing comments but have little or no reality to Intermediary-type contracts.

Tax Clearance Certificates

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:

  1. Tax Clearance Certificates required for Standards in Public Office (SIPO) purposes,
  2. non-resident applicants who have no Tax Registration Number in this State,
  3. non e-enabled applicants,
  4. 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

Should overseas artists pay tax in Ireland?

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.

Construction Industry Update

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.

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