Revenue E-Brief

The content shown on this page is an E-Brief produced by the Irish Revenue Commissioners. To view the section of legislation to which the E-Brief applies, click the link below:

Revenue E-Brief Issue 039/19, 01 March 2019

Agent Authorisation for Phased Payment Arrangement (PPA)

On 25 March 2019, Revenue will introduce a facility to allow customers to make Phased Payment Arrangements via ROS.

Customers who wish to avail of a Phased Payment Arrangement must be registered for ROS and hold a current digital certificate.

Customers who have a Phased Payment Arrangement at present have been advised by Revenue to register for ROS in order to manage and view the arrangement from 25 March onwards.

Where an agent is acting on behalf of a customer in relation to a Phased Payment Arrangement, an authorisation from the customer will be required. The agent will be prompted to upload the authorisation via the Online Phased Payment link in ROS and thereafter will receive notifications in relation to the arrangement. This authorisation process will apply to both existing and new Phased Payment Arrangements from 25 March 2019.

The Agent’s Guide to the Collector-General’s Division has been updated to reflect the above.

01 March 2019