The EWSS registration process requires a separate link for agents, as the EWSS is viewed as a separate tax head. Revenue will accept an uploaded copy of an email from an employer confirming their appointment of the relevant agent to act on their behalf for the EWSS registration process, where issues arise in obtaining the agent link in a timely fashion.

In a communication to Chartered Accountants Ireland, Revenue detailed it “… takes taxpayer confidentiality very seriously and part of this involves ensuring taxpayers advise us who they have appointed as agent to act on their behalf. To streamline this process, eRegistration requests that an agent link is uploaded as part of the registration process for each discrete registration”.

Revenue said, “The requirement for the agent to seek an email authorisation from the employer where operational issues with the link form exists is in line with the obligation on the employer to perform a self-assessment to confirm eligibility. This is an important control step which needs to be undertaken by the agent having regard to the requirements of the EWSS.”

Chartered Accountants Ireland, under the auspicious of the CCAB-I, asked that Revenue consider revising the EWSS registration to the process used for the TWSS.