Professional Services Withholding Tax (PSWT)
Information for providers of professional services
If you are providing a professional service to a state or semi-state body, PSWT will be withheld from your fee. When an accountable person makes a payment to you from which PSWT is withheld, they will submit a Payment Notification (PN) to Revenue. You may claim the tax withheld as a credit against your Income Tax Return (IT) (Form 11) or Corporation Tax (CT) in that tax year. You must include the gross amount of tax that has been withheld in your Form 11 or Form CT1 tax return.
Payment Notifications (PNs)
The PN submitted by the accountable person will confirm the total payment and the amount of PSWT that has been deducted.
To complete the PN, the accountable person will need your:
- Personal Public Services Number (PPSN), if you are registered as an individual
- Tax Reference Number (TRN), if you are a registered company
- partnership's tax number, if you are a registered partnership.
If their payment to you includes Value Added Tax (VAT), you must also provide your VAT number, if it is different from the numbers above.
If you are non-resident, you must provide the TRN that applies in your country of residence. You must also provide your contact details.
Searching Payment Notifications (PNs)
Search and reporting facilities are available for specified persons from the 'PSWT Withheld From You' link on the PSWT page in Revenue Online Service (ROS).
Specified persons can view the PN details, but cannot make amendments. Searches can be carried out based on search criteria, including specified period, nominated accountable person (name only), or all accountable persons.
Specified persons can produce a 'Payment Notification Acknowledgement' PDF document and export the search results to CSV.
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