Revenue has amended its Tax and Duty Manual 'Agent's Guide to the Collector General's Division' to reflect the latest operational processes and current due dates. The updates include:
- Local Property Tax (LPT) payments can be made by direct debit by accessing the LPT portal on the Revenue website.
- An Agent Link for each property is required in respect of LPT.
- Direction that agents should not provide their own address as business address of their client.
- Clarification that final demands will issue to the business or official address of the taxpayer.
- Information regarding the Small Company Administrative Rescue Process (SCARP).
- Large Corporates Division (LCD) now deals with Tax Relief at Source (TRS) for qualifying medical insurance premiums.
- Information has been inserted in relation to changes to preliminary tax rules for corporate non-resident landlords and the introduction of the interest limitation rule (ILR).
Further information is available in eBrief no.123/23.