Revenue has updated the Agent's Guide to the Collector General’s Division to include new content and to update existing information. While the guidance is primarily intended to be of assistance to tax agents, it will be of assistance to any customer who transacts business with the Collector-General’s Division.
The following new sections have been added to the manual:
- Non-resident repayment of Relevant Contracts Tax,
- International claims,
- E-linking process for agents and taxpayers, and
- EU VAT modernisation.
The sections which have been updated are as follows:
- Notification of representation of properties for LPT,
- Late payments and interest charges,
- Tax relief at source (mortgage interest and medical insurance),
- Unregistered VAT repayments, and
- Due dates for submission of returns and payments.
References to fixed direct debits have been removed from the guidance.
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