Pay & File 2010: Unregistered/Unlinked Clients

Further to guidelines on Pay and File 2010 contained in eBrief No. 66/10, agents are reminded that they should do their utmost to be registered as representing a client in advance of submitting the Form 11 return. Agents should also ensure that their clients are registered for Income Tax.

The option for agents to file unlinked/unregistered returns through ROS will be available between 11 October and 23 November 2010 inclusive. During this period, agents can file a Form 11 through ROS for a client not assigned to them on Revenue computer systems or for a customer not registered for Income Tax. Agents are required to submit a letter of authorisation for each new client or where Income Tax is being added for an existing client. Details of this procedure are contained in eBrief No. 40/10.

The issue of Notice of Assessments may be delayed, as assessments do not automatically issue in these circumstances. Agents are advised to monitor their ROS Inboxes to ensure that the Notice of Assessment is received for each of their clients.

Revenue On-Line Service is the easiest and quickest way to meet all your tax obligations.