Notify a Relevant Contracts Tax (RCT) payment
The RCT payment service allows principal contractors to notify Revenue of gross payments to be made to subcontractors. We will respond by authorising you to deduct tax, if any, from the payment.
This service allows you to submit single or multiple payment notifications.
Who is the service for?
The RCT payment service is for principal contractors in the construction, forestry and meat processing sectors. You need to be registered for the Revenue Online Service (ROS) to use this service.
What you need to use the service
To use the service, you will need the:
- gross payment amount
- date payment was made
- rate applied
- reason for post-payment notification.
How to access the service
Sign into ROS. From the default ‘My Services’ homepage:
- Select ‘Manage Relevant Contracts Tax’ option from ‘Other services’ menu.
- Select ‘Input Payment Notification’.
- If you are making a post-payment notification please indicate this by ticking the check box at the bottom of the screen.