ePSWT updates to manual

Revenue updated the Tax and Duty Manual Part 18-01-05a on electronic professional services withholding tax (ePSWT). Updates include information on the correct reference numbers to use for notifications and in the CSV file upload, where the taxpayer has multiple tax registrations.

The manual has been updated as follows:

• the correct reference numbers to use for notifications and in the CSV file upload, where taxpayers have multiple tax registrations (in paragraphs 4.2.1 and 5)
• the CSV file validations including an upper limit of 4,000 line items and updates about error messages and valid/invalid symbols (paragraph 5.1), and
• information about claims for interim refunds from non-resident specified persons (paragraph 12). 

See Revenue eBrief No. 207/21 for further details.