The electronic Professional Services Withholding Tax (ePSWT) system will go live on Thursday, 1 July 2021. Revenue issued a new Tax and Duty Manual – Part 18-01-05a – to provide guidance on the implementation of ePSWT.

ePSWT means that the accountable person will not be issuing any paper forms to specified persons and will end the need for the form F43. The guidance addresses queries arising from accountable and specified persons, and their representatives, about the planned changes.

Revenue wrote to accountable persons and specified persons about ePSWT and the planned changes in March and May 2021, respectively.

See Revenue eBrief No. 101/21 for further details.