Tax news readers will be aware from previous news that the new non-resident landlord withholding tax (NLWT) system enables tenants or collection agents to make Rental Notifications (RN) when making payments to a non-resident landlord. Validation rules in the system require collection agents to enter the Tax Reference Number (TRN) of the non-resident landlord they represent while both tenants and collection agents are required to submit the local property tax (LPT) identifier of the property, depending on who is filing the RN.
Revenue is aware of validation issues arising in relation to the input of incorrect tax reference numbers or local property tax identifiers. Where an error message is returned, and following confirmation of the TRN/LPT details provided by the landlord, the tenant or collection agent should contact Revenue through MyEnquiries. Revenue has advised that the tenant or collection agent should also email the NLWT team directly at info_NLWT@revenue.ie quoting the Enquiry ID number. As this is not a secure channel, client data should not be included in the email.
LOADING...