EBrief No. 81/09 reminds principals using Forms RCT 46 or RCT 46A to order relevant payments cards for new and/or ongoing contracts for next year as soon as possible. The Form RCT 46A should only be used where an ongoing contract is likely to extend into next year and each subcontractor's current C2 number should be quoted. Applications for new C2 cards should also be submitted as soon as possible.
Revenue advise that while every effort is made to process C2 applications as quickly as possible, time must be allowed for the actual production and delivery of the C2 card with digitised photograph and signature. Agents are advised to ensure that the applications are properly completed, and that relevant supporting documentation is included with the application.
C2 application forms can be downloaded from the RCT Forms section of the Revenue website.
As covered in eNews in November, where the C2 expiry date is 31 December 2009, Revenue is reviewing the entitlement of subcontractors to renew their C2 card for 2010. A new C2 card will not issue where the subcontractor has outstanding liabilities and/or returns. For further details on renewal of C2 cards, please see eBrief No. 74/09.
EBrief No. 81/09 can be accessed here
EBrief No. 74/09 can be accessed here