Revenue Note for Guidance

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Revenue Note for Guidance

817RD Duties of a relevant taxpayer

This section outlines the duties of a taxpayer, specifically:

  • the obligation of a relevant taxpayer to make a return and when such a return must be made,
  • how that return is to be made,
  • steps to be taken where there is more than one relevant taxpayer,
  • when a taxpayer is exempt from making a return,
  • filing obligations where there is more than one Member State involved, and
  • the inclusion of the reference number assigned to a reportable cross-border arrangement in the return.

(1) Subject to subsection (1A), where there is no intermediary, or the relevant taxpayer has been notified that the intermediary is exempt from filing a return due to legal professional privilege, the relevant taxpayer is required to make a return of the specified information to Revenue. The return must be made within 30 days of –

  1. the day after the arrangement is made available for implementation to the relevant taxpayer,
  2. the day after the arrangement is made ready for implementation by the relevant taxpayer, or
  3. when the first step in its implementation was taken in relation to the relevant taxpayer,

whichever occurs first.

(1A) Notwithstanding the time limit specified in subsection (1), the period of 30 days for making a return will begin on 1 January 2021 where, during the period 1 July to 31 December 2020 -

  1. the reportable cross-border arrangement is made available for implementation to the relevant taxpayer,
  2. the reportable cross-border arrangement is ready for implementation by the relevant taxpayer, or
  3. the first step in the implementation of a reportable cross-border arrangement was taken in relation to the relevant taxpayer,

whichever occurs first.

(2) The relevant taxpayer must make a return to Revenue under subsection (1) by electronic means. Chapter 6 of Part 38 sets out the provisions that apply when a return is made electronically.

(3) The subsection provides that, where there is more than one relevant taxpayer, the relevant taxpayer who must make a return to Revenue is the taxpayer referred to in whichever of the following paragraphs first applies –

  • the relevant taxpayer that agreed the arrangement with the intermediary, or
  • the relevant taxpayer that manages the implementation of the arrangement.

(4) The relevant taxpayer that is required to make a return by virtue of subsection (3) is referred to as the “first relevant taxpayer”. The first relevant taxpayer is required to provide the reference number assigned to the reportable cross-border arrangement to the other relevant taxpayers involved in the arrangement within five working days of the later of –

  1. the date on which the first relevant taxpayer was notified of the reference number, or
  2. the date on which another relevant taxpayer becomes involved in the arrangement.

(5) A relevant taxpayer will be exempt from the obligation to make a return of the specified information to Revenue if the taxpayer has received the following, in writing, from an intermediary or another relevant taxpayer in the same reportable cross-border arrangement:

  1. confirmation that the intermediary or other relevant taxpayer has provided the specified information to the Revenue Commissioners in a return made under this section, and
  2. the reference number assigned to the arrangement by the Revenue Commissioners.

(6) Subject to subsection (7), where a relevant taxpayer is required to return the specified information to the competent authority of more than one Member State, the information shall be filed only in the Member State referred to in whichever of the following paragraphs first applies -

  • the Member State where the relevant taxpayer is resident for tax purposes;
  • the Member State where the relevant taxpayer has a permanent establishment (PE) benefitting from the arrangement;
  • the Member State where the relevant taxpayer receives income or generates profits, although the relevant taxpayer is not resident for tax purposes and has no PE in any Member State;
  • the Member State where the relevant taxpayer carries on an activity, although the relevant taxpayer is not resident for tax purposes and has no PE in any Member State.

(7) The evidence that is required for a relevant taxpayer to be exempt from filing in multiple Member States is –

  • a copy of the specified information provided to the competent authority of another Member State, and
  • written confirmation from the competent authority of another Member State that a reference number has been assigned to the arrangement by that competent authority.

(8) A person will be a chargeable person for the purposes of Part 41A where the person obtains or seeks to obtain a tax advantage from a reportable cross-border arrangement where the tax advantage is in respect of a tax, duty, levy or charge which is placed under the care and management of the Revenue Commissioners in accordance with the Acts. Part 41A defines a “chargeable person” (with respect to a chargeable period) as a person who is chargeable to tax for that period, whether on that person’s own account or on account of some other person but, as respects income tax, does not include a person to whom subsection (1) of section 959B relates.

(9) A relevant taxpayer must include the reference number in the return of income for any chargeable period in which the person-

  1. entered into any transaction which is or forms part of an arrangement, or
  2. obtains, or seeks to obtain, a tax advantage from the arrangement.

(10) A relevant taxpayer is not required to disclose to Revenue information that is not within their knowledge, possession or control.

Relevant Date: Finance Act 2021