New Revenue Guide to eTax Clearance System

July 22, 2016

Last December, the Revenue Commissioners unveiled their new eTax Clearance system.

This new system enables (almost) all tax clearance applications to be processed online. For most of us, paper tax clearance certificates are now a thing of the past.

Instead a special code, known as a Tax Clearance Access Number, now issues to each successful applicant. They can then give this number, along with their PPSN/tax reference number, to a third party to verify their tax clearance status online.Tax Clearance SuccessIt’s important to note that your tax clearance certificate can be withdrawn without notice unless you remain tax-compliant and when you again become compliant, you’ll need to make a fresh application.

Revenue have now updated their FAQs (frequently asked questions) on how the new system works.

If you’re a PAYE taxpayer, you should use the myAccount service to apply for tax clearance.

If you’re self-employed or run a company, you can use ROS.

You’ll first need to register for myAccount or ROS.

If you’ve no computer or web access, you can still apply by completing a paper form TC1 and posting this to your local tax office or the Collector General’s office in Limerick.   You can also use this paper form if you’re a non-resident or representing an unregistered voluntary body.


12 November 2015 is ROS Pay & File Tax Deadline

April 28, 2015

Revenue have today announced an extension to this year’s Pay & File deadline for online tax returns from 31 October to Thursday, 12th November 2015.

To qualify for the extended deadline, you must, by 12 November next

  1. file your 2014 Form 11 Income Tax return using the online ROS system.
  2. make your ‘Pay & File’ payment via ROS, to cover:
  • your Preliminary Tax for 2015;  and
  • any remaining balance of Income Tax owing for 2014.

Pay & File Deadline 12 November 2015 The extension only applies, if:

  • you file your Form 11 tax return on ROS; and
  • you use ROS to make the required Income Tax payment.

It is worth noting that the ROS filing deadline this year is one day earlier than last year’s 13 November deadline, and a full 5 days ahead of the 17 November deadline that applied ten years ago, in 2005.  This is unfortunate as the tax code becomes ever more complicated and cumbersome each year.

Capital Gains Tax

The Revenue eBrief doesn’t mention any extension to the Capital Gains Tax return filing deadline of 31 October 2015.  If you are are self-assessed for Income Tax, you must file your 2014 Capital Gains tax return as part of your 2014 Form 11 Income Tax Return.

As was the case in previous years, I expect that the deadline for such ROS-filed returns should now extend to 12 November. If this affects you, I advise you to double check this in advance of 31 October.

On the other hand, if you pay all your taxes under the PAYE system, and had a Capital Gain in 2014, you must file a Form CG1 Capital Gains Tax return by 31 October 2015. The later deadline does not apply to you.

Pension Payments

In earlier years, the later ROS filing deadline has also applied for backdated tax relief on RAC, AVC and PRSA pension payments.

Today’s Revenue eBrief does not mention this particular issue although I expect that the 12 November deadline will also extend to such payments, for anyone who pays & files via ROS by 12 November.

If you are considering making a pension payment next November and wish to claim the tax relief against your 2014 liability, you should first double-check that the extended deadline applies to pension payments.

Unless you are 100% certain, it is safer to work on the assumption that the previous 31 October deadline applies, and to make any your qualifying pension payment by 31 October.

Today’s Revenue eBrief containing this announcement is here.


Don’t Let Your ROS Digital Certificate Lapse

March 4, 2014

A new Revenue web security measure means that all pre-2014 Digital Certificates for the ROS system will expire on 27 March next.

In the meantime, ROS users will be prompted to renew their Digital Certificates and update their passwords.

Revenue OnLine ROS

This is a very simple process which takes less than 2 minutes to complete.

If you are an infrequent ROS user, you should ensure that you log on to the system before 27 March, and update your Certificate.

Otherwise it will expire and you will then have to apply for a fresh Cert before you can again access ROS.

The Revenue eBrief on this issue is here.


2013 Income Tax Returns Now Online

March 3, 2014

The 2013 Form 11 & Form 11E Income Tax returns are now available on the Revenue website.

The deadline for filing these returns with Revenue is 31 October next.

The Form 11E return is a shorter and simpler version of the standard Form 11 Income Tax return.

2013 Form 11 Tax Return now online

The Revenue Helpsheets for Form 11 & for Form 11E are also online.

If filing a paper tax return, you should first ensure that you are not subject to Mandatory eFiling for Income Tax returns.

Of course, the smartest and easiest way to file an Income Tax return is via ROS, Revenue’s online system.

 


Revenue confirm ROS Pay & File Tax Return Deadline is 14 November 2013

April 4, 2013

A Revenue eBrief today confirms that this year’s Pay & File deadline for 2012 tax returns is being extended for online returns from 31 October to Thursday 14 November 2013.

However, this is subject to some terms and conditions.

14 November 2013 Pay & File Tax Deadline

To avail of the extended deadline, you must, by 14 November next

  1. file your 2012 Form 11 Income Tax return using the online ROS system.
  2. make your ‘Pay & File’ payment via ROS, to cover:
  • your Preliminary Tax for 2013;  and
  • any remaining balance of Income Tax you owe for 2012.

The extended deadline only applies, if:

  • you file your Form 11 tax return on ROS; and
  • you use ROS to make the required Income Tax payment.

Capital Gains Tax

The Revenue eBrief makes no mention of any extension to the Capital Gains Tax return filing deadline of 31 October 2013.  If you pay Income  Tax under self-assessment, you must file your Capital Gains tax details as part of your 2012 Form 11 Income Tax Return.

The deadline for such ROS-filed returns may now extend to 14 November.

On the other hand, if you pay all your taxes under the PAYE system, and had a 2012 Capital Gain, you must file a Form CG1 Capital Gains Tax return by the earlier deadline of 31 October.

Capital Acquisitions Tax

The deadline extension also applies to Capital Acquisitions Tax (CAT) payments and IT38 returns for gifts or inheritances with valuation dates in the year ended 31 August 2013. Again,  return & tax payment must both be made through ROS.

Pension Payments

In previous years, the extended November deadline has also applied for the purposes of RAC, AVC and PRSA pension payments.

Today’s Revenue eBrief does not mention this particular issue although I expect that the 14 November deadline will again extend to such payments, where the individual pays & files via ROS by 14 November.

If you are considering making a pension payment in November and wish to claim the tax relief against your 2012 liability, you should first double-check that the extended deadline applies to pension payments.

Unless you are 100% sure,  it is safer to work on the assumption that the previous 31 October deadline applies, and to make any your qualifying pension payment by the end of  October.


Taxman’s Big Brother Plan to Tackle Fuel Criminals

January 23, 2013

A tough Revenue crackdown on fuel smuggling and laundering is now underway. This month sees the introduction of a new fuel movements e-reporting system for all petrol, diesel and oil traders.

All fuel warehouse operators, distributors and forecourt retailers must now file online, a monthly Monthly Return of Oil Movements (ROM1) showing, for each fuel product type:

Taxman's Big Brother Plan to Tackle Fuel Smuggling

  • Opening fuel stock balance.
  • Closing fuel stock balance.
  • Date, quantity, invoice, supplier details for each fuel stock movement inwards.
  • Similar details  for each fuel stock movement outwards.
  • Aggregate details for forecourt fuel sales.
  • Aggregate details of sales to domestic customers and smaller commercial customers who receive less than 2,000 litres per month.

All Auto Fuel Trader’s Licence and Marked Fuel Trader’s Licence holders must now be registered on the ROS system and must use ROS to file their ROM1 returns.

The requirement for traders to report each individual movement of fuel is intended to make it much harder for illegal fuel smugglers and launderers to market their product through legitimate fuel retailers.

It will now be very easy for Revenue to match the dispatch of each fuel consignment from a wholesaler or warehouse to its receipt by forecourt retailers and end users. Tax officials will also be ready to pounce if and when they notice unrecorded fuel movements along the public roads and where unexplained gaps or anomalies within traders’ returns indicate a risk of illicit behaviour.

The ROM1 system represents the latest strand of Revenue’s Strategy for combating the illegal oils trade, and follows recent lobbying by legitimate petrol retailers for action to stamp it out.

I expect that it is also an indicator of Revenue’s likely strategy to combat tax evasion and other business criminality in the future.  With a vast, and ever-expanding, range of Big Brother-style technology at their disposal, it is now easier than ever before for Revenue to monitor and detect all illicit business activity – and it’s only a matter of time before the criminals and dodgers have nowhere left to hide.


Revenue Launch New Online Payments Helpline

June 15, 2012

Revenue have this week announced a new helpline for online tax payment queries. This is part of their current campaign to increase the usage of their Revenue On-Line (ROS) tax filing & payment services.

ROS service users with payment queries can now call a dedicated helpline number 01 7023052, or 1890 226 336.

Both numbers will direct you to the same service.

If, like me, you dislike paying out up to €5 a time to call 1890, 1850, or 0818  “low cost” telephone numbers, or if you are phoning from  Northern Ireland or abroad, you should use the 01 7023052 number.

For more on avoiding unnecessary phone charges on calls to 1890/1850/0818 numbers, see SayNoTo1890.com.