Refunds and repayments of tax during COVID-19

Acceleration of Professional Service Withholding Tax interim refunds

Revenue will accept a claim to accelerate interim refunds of Professional Services Withholding Tax (PSWT) through MyEnquiries in Revenue Online Service (ROS). To do this:

  • click ‘Add new enquiry’
  • select 'Professional Services Withholding Tax' from menu ‘Enquiry relates to’
  • select an ‘PSWT Interim refund CT' or 'PSWT Interim refund IT' from menu ‘More specifically’
  • click ‘Add files’ to attach legible copies of the original F45 and F50 documents to avoid any delay
  • click submit.

Note

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 A refund may be withdrawn from a taxpayer who fails to supply the original F45 documents if requested to do so by Revenue.

F45 forms unavailable due to COVID-19 circumstances

Due to the COVID-19 circumstances, you may not have received the relevant F45 form.

If you did not, you can attach a written statement from the accountable person to your MyEnquiries refund request.

A written statement will be accepted only if the F45 did not issue solely due to COVID-19 circumstances and it contains the:

  • name and address of the accountable person
  • Tax Reference Number of the accountable person
  • name and address of the specified person
  • Tax Reference Number of the specified person
  • amount of the relevant payment
  • the amount of the tax deducted from the relevant payment
  • and
  • date on which the payment is made. 

Note

From 1 July the paper F45 is ceased and replaced by an electronic Payment Notification In Revenue Online Service (ROS).

Next: Acceleration of excess Research and Development tax credit instalments