COVID-19 information and advice for taxpayers and agents
Revenue services, refunds and repayments of tax
The quickest, easiest and most convenient way for taxpayer to manage their tax is by using our online services. These wide-ranging services are available 24/7 meaning that many taxpayer interactions can continue uninterrupted.
Correspondence continues to be dealt with as normal. We strongly encourage our customers, and their agents, to contact us using our secure online facility MyEnquiries rather than by telephone or post, where possible.
- All our telephone helplines will be closed for the period the measures are in place with the exception of our National Employer Helpline (01 7383638) which will continue to support employers with queries on the Temporary COVID-19 Wage Subsidy Scheme and our ROS Technical Helpdesk (01 7383699).
- Enquiries and correspondence on any matter can be sent through MyEnquiries, our secure online service available in both myAccount and ROS.
The eCustoms Helpdesk and Tariff Classification Unit are currently processing all queries via email. The relevant details are as follows:
- eCustoms Helpdesk: email@example.com or via My Enquiries. It is important that the transaction ID (if available) is included in the correspondence.
- Tariff Classification: firstname.lastname@example.org or via My Enquiries. It is important to include all relevant information so that the Classification Unit can provide you with a prompt reply.
Binding Tariff Information requests will continue to be processed electronically via the European Commission’s Trader Portal for electronic Binding Tariff Information system.
All Revenue public offices, excluding ports, airports and trade facilitation stations, are closed to the public until further notice.
We will continue to prioritise the approval and processing of repayments and refunds, primarily VAT repayments and PSWT refunds, to taxpayers. Where checks are necessary to allow repayment/refund claims, we will conduct these through our My Enquiries service or by telephone.
PSWT Interim Refunds
To accelerate interim refunds of Professional Services Withholding Tax (PSWT) during the Covid-19 pandemic, Revenue will accept refund claims via MyEnquiries where legible copies of the original F45 and F50 documents are attached.
To ensure quicker refunds, the attached copies of the F45 and F50 documents must be tagged correctly for MyEnquiries:
- Enquiry relates to 'Professional Services Withholding Tax'
- More specifically 'PSWT Interim refund CT'
- More specifically 'PSWT Interim refund IT'
All original F45 forms should be retained. A refund may be withdrawn from a taxpayer who fails to supply the original F45 documents if requested to do so by Revenue.
Where the relevant F45 form cannot be issued to the specified person due solely to the current Covid-19 circumstances then, for the purposes of attachment to a MyEnquiries refund claim, a written statement issued by the accountable person to the specified person setting out the following information will be accepted in place of an F45 form:
- the name and address of the accountable person
- the tax reference number of the accountable person
- the name and address of the specified person
- the tax reference number of the specified person
- the amount of the relevant payment
- the amount of the tax deducted from the relevant payment
- the date on which the payment is made.
In general, we have suspended audit and other compliance intervention activity on taxpayers’ premises until further notice. Where possible, we will continue to engage with businesses to finalise open interventions through MyEnquiries or by telephone.
However, if it is not possible to give priority to this work in the current circumstances and we will respond positively to businesses where this is the case.
Critical pharmaceutical products and medicines will be given a Customs ‘green routing’ to facilitate uninterrupted importation and supply.
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