Using a tax agent or tax service
You may choose to use an agent, or tax preparation service, to assist you in making a claim or filing a return. If you choose to do so, either through social media or other means, the following should be noted.
Your authorised agent or tax service can access your Revenue Online Service (ROS) account using their own digital certificate and ROS password. You must not give your own personal myAccount or ROS login details to an agent or unrelated third parties.
How to tell Revenue that you have an agent
Complete Authorisation Form PAYE A1 or Authorisation Form PAYE A2. The Form PAYE A2 authorises your agent to directly receive tax refunds on your behalf.
Submit the form to Revenue using one of the following ways:
What it means to have an agent
Where you have an agent acting on your behalf, he or she will:
- have access to your Revenue record
- submit claims on your behalf
- receive correspondence in relation to any claims submitted
- be authorised to receive refunds on your behalf where you have completed Authorisation Form PAYE A2. Your agent will deduct their fee and pay the balance of the amount to you.
Note
Revenue is withdrawing the facility that allows tax agents to receive funds on your behalf. For additional information, please see Upcoming changes to tax agent authorisations.
Further information is available in Tax and Duty Manual Part 37-00-04b, Guidelines for agents acting on behalf of taxpayers.
Removing an agent and updating bank account details
If you do not wish to have an agent act on your behalf, you must remove him or her from your Revenue record.
If you do not do this, he or she will continue to receive correspondence and have access to your records.
If you want to remove an agent you must:
- make a request through MyEnquiries in MyAccount
- make a request in writing to your local Revenue office.
Where you have previously authorised an agent to receive refunds on your behalf, you must update the bank account details saved in your Profile in myAccount. If you do not do this, any future refunds will continue to be paid into your agent’s bank account.
Your responsibilities
You remain responsible under tax law for any claims, declarations or returns made on your behalf. The Authorisation Forms A1 and A2 advise that:
- any incorrect claims or returns may be subject to penalty or sanction
- the necessary documentation to support any refund or claim for credit, allowance or relief is provided to the agent you appoint
- details of all sources of income must be provided to the agent you appoint.
- your agent is required to retain all documentation relating to any refund or claim on your behalf for 6 years. Such documentation may be requested by Revenue.