TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

ePSWT implementation updated guidance

Tax and Duty manual, Part 18-01-05A – ePSWT (electronic Professional Services Withholding Tax) implementation guidance was updated in advance of the implementation of ePSWT on 1 July 2021. The updates include information for “PAYE only specified persons”.

ePSWT implementation guidance, Part 18-01-05A includes the following updates:

  • Paragraph 1 – updated to reference that payments to a charity that are exempt from tax are excluded from PSWT
  • Paragraph 3.2 – updated to advise that the ePSWT links are accessible in ROS from 24 June (in respect of Payment Notifications (PNs) from 1 July)
  • Paragraphs 3.3 and 10 – updated with information on the planned update to myAccount
  • Paragraph 4.2.1 – updated with information on an issue with ‘old style’ VAT numbers and the inability to use CHY or T-numbers
  • Paragraph 5.1 – information added on valid symbols allowed in the CSV and/or ROS
  • Paragraph 11 – updated with regard to ‘PAYE only’ specified persons.