Professional Services Withholding Tax (PSWT)

PSWT forms

If you are an accountable person you must contact Revenue to:

  • request Forms F45 and security numbers
  • seek approval if you wish to use your computer system to print Forms F45.

You will need to tell us:

  • your name and contact details
  • your Tax Reference Number
  • the quantity and type of forms
  • the quantity of security numbers.

Form F45

Form F45 is given by you to a service provider each time you make a payment. This is evidence that you have paid for the service and retained the tax. It must include the service provider’s Tax Reference Number, and the security number we have issued. A second F45 should never be issued in respect of a payment.

Form F43

Form F43 is a replacement document for the Form F45. It must only be used if the original F45 has been lost or destroyed, or if the Form F45 is incorrect or invalid. The service provider must apply for a Form F43 in writing and, if possible, provide the Form F45 it is replacing.

Form F30

Your monthly Form F30 must include details of any PSWT deductions you have made. The form must be submitted through the Revenue Online Service (ROS) within 14 days after the end of the month. The PSWT deducted must be paid within the same timeframe. You must submit an F30 declaration even where there is no payment due.

Form F35

Your annual Form F35 must be submitted through ROS by 15 February following the end of the tax year to which it refers.

The F35 must include:

  • details of the total PSWT liability for a year
  • the total PSWT you have already paid
  • details of any balance of PSWT that you owe for the year.

If you are a non-Government Department or agency, you must include a schedule detailing the total payments made and PSWT deducted for each service provider. The schedule should include the names, addresses and the Tax Reference Numbers of all service providers. This may be submitted through ROS, or through myAccount using MyEnquiries.

If you owe PSWT, you must pay it electronically on ROS when you submit Form F35. We will contact you if you have paid too much. You must submit an F35 return even where there is no payment due.

Interest can be charged on late payments.

Queries in relation to Form F30 or Form F35 should be made to the Collector General's Division.

Next: Information for providers of professional services