The Institute, under the auspices of the CCAB-I, made representations on behalf of members at last week’s meeting of the Tax Administration Liaison Committee (TALC) Collections sub-committee. Among the issues discussed, Revenue provided an update on the new agent e-Linking process, advised of the withdrawal of the facility to file draft financial statements under any circumstances, and confirmed that agents will be copied on final demand notices issuing to their clients. Revenue also confirmed that issues with the 2024 Form 11, for taxpayers claiming the Residential Premises Rental Income Relief, will be fixed later this month . Minutes of the meeting will be available in due course.
New Agent e-Linking
Revenue confirmed that its new agent e-linking system will be available from 25 March 2025. Under the new system, where a taxpayer has an online registration in ROS or myAccount, the agent will no longer be required to generate a client consent letter. Instead, upon submission of the agent-client link request by the agent, the taxpayer will receive an approval notification in their ROS/MyEnquiries inbox. The agent will be notified when the taxpayer has approved the link.
Revenue will issue a letter to agents outlining the new e-linking system containing a QR code for access to further guidance. A letter is also to issue to ROS taxpayers.
iXBRL
In certain limited circumstance Revenue accept, by concession, the filing of draft iXBRL financial statements. Revenue has advised that it intends to withdraw this concession, and the upload of draft financial statements will not be permitted under any circumstances, from the end of May 2025. Final accounts with full tagging of directors’ and auditors’ reports are required.
Debt Management Services
A new notification system for the issue of final demand notices to agents will go live by the end of March 2025. By end of day each Monday an agent will receive a listing of their taxpayers who have been issued with a final demand notice that week. The notification will be sent as a priority email to the agent’s ROS Inbox.
ROS issues
Revenue is aware of issues with the ROS Form 11 calculation of Residential Premises Rental Income Relief (RPRIR) including PRSI. A fix for RPRIP in the Form 11 will be released on 24 March 2025. Revenue will correct any submissions that are made before 24 March. If the matter is urgent Revenue can be contacted for a manual fix.
Practitioners outlined the frustrations and concerns of advisors and taxpayers regarding the perceived unreliability of ROS and the accuracy of its calculations. Revenue, acknowledging the negative impact of multiple releases and ROS downtime on taxpayers and their agents, has confirmed that there will be a single CT1 release in April 2025. The main ROS release is scheduled for 6 September 2025, with the proposed release on 22 September 2025 cancelled to avoid issues around the corporate tax filing deadline.
Modernisation
Revenue provided an update on its bank payments modernisation project. With fixed direct debits (FDD) for PREM no longer being a payment option, Revenue advised that there are still 3,000 taxpayers who have not switched from FDD.
Next month will be the first month that FDD will not apply to VAT payments. FDD only applies to those that file VAT returns annually. Revenue expects to see the transition complete by December.
The review of simplified VAT filings continues as a separate project.
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