The Institute 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 outlined clarifications on de-registration, provided an update on Local Property Tax (LPT) compliance, and encouraged tax agents to remain alert to cybersecurity risks over the summer months. Minutes of the meeting will be available in due course.
Manage tax de-registration
Practitioners have reported difficulties with de-registering clients for corporation tax via ROS as the current process requires the upload of a letter from the taxpayer to the agent providing consent to de-registration.
While Revenue confirmed it is working to remove this requirement, it has advised that, in the interim, agents should upload the taxpayer’s letter of consent to facilitate de-registration.
Local Property Tax
Revenue provided an update on LPT returns filed in respect of the 2026-2030 valuation period. There are still approximately 10,000 income tax/corporation tax registered property owners where the LPT returns remain outstanding, albeit payment arrangements are in place.
Revenue reminded agents to check that their clients are LPT compliant in advance of the filing deadline. Where LPT returns are outstanding, such non-compliance may give rise to surcharges on filing income tax, capital gains tax or corporation tax returns, subject to statutory caps, in accordance with section 38 of the Local Property Tax Act 2012. Interest charges may also arise, and tax clearance applications could also be impacted.
Cyber security awareness
Revenue reminded tax agents to remain vigilant regarding cybersecurity over the summer holiday period, noting that reduced staffing levels may present opportunities for unauthorised system access by bad actors.
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