Revenue confirmed the Covid Restrictions Support Scheme (CRSS) e-Registration facility in ROS opened at the start of this week. Eligible businesses, or tax agents acting on their behalf, are encouraged to register for the scheme now. Revenue confirmed that the CRSS is a separate tax head for registration purposes so agents will need to organise an agent link form. Up to date tax clearance is also required for registration. Updated guidance on the CRSS also issued on Tuesday.
To register for CRSS, in addition to having tax clearance, an eligible business must:
- make a declaration that it meets the eligibility criteria for the scheme, and
- provide the information listed in paragraph 3.1 of the CRSS guidelines.
Turnover details provided as part of the registration process must be consistent with the information included in the relevant tax returns of the business. This will be validated against the information already held on Revenue systems.
The updated guidance confirms that a partnership can be registered for CRSS by the precedent partner, on behalf of the partnership. The precedent partner will need to register for the CRSS under the tax reference number of the partnership trade.
Registration is the first step for a business in accessing the scheme. The next step is making a claim; the claims portal will be available in mid-November.
The Revenue press release provides further details on the CRSS registration facility.