Revenue eBrief No. 067/19

26 March 2019

eRCT Bulk Rate Review

In early April 2019 Revenue will, as usual, carry out a Bulk Rate Review (BRR) of all subcontractors in the eRCT system.

In February 2019 Revenue wrote to subcontractors to remind them that any outstanding VAT Return of Trading Details may result in a subcontractor moving to a higher rate of tax. Subcontractors were also advised of the self-review facility available on ROS.

Further information on the BRR can be found in Tax and Duty Manual Part 18-02-05.