Revenue eBrief No. 118/21
15 June 2021
Tax and Duty manual Part 18-01-05A - ePSWT implementation guidance - is updated in advance of the implementation of ePSWT on 1 July 2021. The paragraphs referenced below have been updated.
- Paragraph 1 - updated to reference that payments to a charity that is exempt from tax are excluded from PSWT
- Paragraph 3.2 - updated to advise that the ePSWT links are accessible in ROS from 24 June (in respect of Payment Notifications (PNs) from 1 July)
- Paragraphs 3.3 and 10 - updated with information on the planned update to myAccount
- Paragraph 4.2.1 - updated with information on an issue with ‘old style' VAT numbers and the inability to use CHY or T-numbers
- Paragraph 5.1 - information added on valid symbols allowed in the CSV and/or ROS
- Paragraph 11 - updated with regard to ‘PAYE only’ specified persons.