Revenue Note for Guidance

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Revenue Note for Guidance

524 Identification of specified persons and submission of payment notifications


This section is an administration measure for the deduction scheme. It provides a process for the identification of specified persons and for the submission of payment notifications.


(1) A specified person, other than in the case of a partnership where the payment is made in accordance with section 529A, is obliged to supply the following information to an accountable person —

  • if he/she is an Irish resident or if he/she has a permanent establishment or fixed base in the State —
    • his/her income tax or corporation tax number, and
    • his/her value-added tax registration number if the relevant payment includes an amount in respect of value-added tax,
  • if the specified person is non-resident or does not have a permanent establishment or fixed base in the State,
    • his/her country of residence
    • his/her tax reference in that country, and
    • his/her address and contact details

(2) Where a relevant payment is made to a partnership, under section 529A, the precedent partner must give the partnership’s tax number to the accountable person. Tax number in relation to a partnership is defined as—

  1. the registration number allocated by the Revenue Commissioners in relation to value-added tax, or any other tax, or the reference number stated on any return, form or notice issued by the Revenue Commissioners in relation to the partnership, or
  2. where appropriate, the tax reference of the partnership in another country.

(3) An accountable person can ask the specified person / precedent partner to provide evidence from the Revenue Commissioners to support the veracity of the tax number supplied.

(4) An accountable person to whom a specified person or precedent partner has supplied a tax number, must, on making a relevant payment, submit to the Revenue Commissioners, a ‘payment notification’ using the PSWT service, specifying—

  • the name and address of the person / partnership to whom the payment was made,
  • the person’s / partnership’s tax reference,
  • the amount of the relevant payment,
  • the amount of the appropriate tax deducted from that payment, and
  • the date on which the payment was made, and,
  • such other information as may be required by the Revenue Commissioners.

(5) Where an accountable person is aware or becomes aware that a payment notification submitted in respect of a relevant payment contains an error or omission or was not required, and the accountable person discovers that error or omission before the date on which their annual return is required to be made, they are obliged:

  1. to cancel the payment notification and, where required, submit a further payment notification, or,
  2. amend the payment notification.

(6) When an accountable person submits a payment notification, the PSWT service will provide the accountable person with a reference number referred to as a ‘payment notification reference number’. This number is deemed to be an acknowledgement issued by the Revenue Commissioners.

(7) Where an accountable person has submitted a payment notification and, if necessary, made any amendments in accordance with subsection (5), the accountable person shall provide the specified person, or the precedent partner as the case may be, with the following details by electronic or other means:

  1. the name and tax reference number of the accountable person,
  2. the gross amount of the relevant payment,
  3. the amount of tax deducted from the payment,
  4. the date of the payment.

(7)(b) If requested by the specified person or precedent partner, the accountable person must provide them with the payment notification reference number issued by the Revenue Commissioners in respect of that payment.

(8) The Revenue Commissioners may make details of the information contained in a payment notification available to a specified person or the precedent partner in that partnership, as the case may be, by electronic or other means.

Relevant Date: Finance Act 2021