Revenue is now reviewing the entitlement of subcontractors to renew their C2 cards for 2010 and advises that a new C2 card will not issue where the subcontractor has outstanding liabilities and/or returns. Principal contractors are also reminded that they must have a valid Relevant Payments Card (RCT47) before making gross payments to a subcontractor.
Revenue has announced in eBrief No.74/09 that as part of the C2 review, letters have issued to subcontractors who have outstanding liabilities/returns according to Revenue records. Taxpayers who have received the letter should contact their local tax office when their tax affairs are brought up to date to ensure the timely issue of C2 cards for 2010.
Principal contractors are reminded that the Relevant Payments Card will not issue until a valid C2 has been collected by the subcontractor. Bulk applications can be made for payments cards on Form RCT 46A.
Revenue advises that no further reminders will issue regarding this matter.
EBrief No. 74/09 is available here