Revenue’s On-Line Service

The technical applications available to users of Revenue’s On-Line Service “ROS” are constantly being updated in order to try and maximise the services available on-line and reduce the hardcopy submissions to Revenue.

Technical advancements ensure that our work is becoming more digitalised and Revenue are utilising these advancements in an effort to maximise the options available to users electronically.

At the launch of the Revenue’s 2018 Annual Report recently, the Chairman, Niall Cody explained that “investing in high quality and secure digital and self-service channels will continue to be a priority…”.  Revenue’s goal is to tailor their services to suit the needs of taxpayers, making it as easy as possible to be voluntarily compliant. The provision and enhancement of the online facilities which are available 24/7 allow taxpayers to interact with Revenue at a time that suits them best and in a cost-effective way.

Highlighted in this article are some of the lesser used applications of “ROS” which might be of use to taxpayers and tax consultants alike. These applications all have one common goal in that they are aimed at maximising the options available to be accessed via Revenue’s Online Service and hence reducing hardcopy receipts by the Revenues offices. As electronic applications become more prevalent, it is important to make taxpayers aware of the requirement to retain the supporting documentation which relates to these electronic submissions for the required period, i.e. six years from the end of the period to which the document relates.

“ROS” Technical Applications

eRepayment claims

Under the “Other Services” options on a taxpayer’s homepage in “ROS” is an option entitled “eRepayment Claims”. This option allows a taxpayer to make an online claim for repayment of the following tax heads:

  • Mineral Oil Tax
  • Sugar-Sweetened Drinks Tax
  • Stamp Duty
  • Specific VAT repayments for unregistered persons, such as unregistered farmers

The eRepayment Claims section provides options to make a new claim or to manage (view/edit) previous claims made using the application.

For illustrative purposes the five steps involved in processing a claim by an unregistered farmer for a refund of VAT are as follows:

  1. Entering the details of the claim, i.e. the period in which the expenditure was incurred, and exact nature of the expenditure incurred is requested, i.e. Farm Buildings, Land Improvement or Qualifying Equipment.
  2. Record the supporting documentation regarding the claim, i.e. supplier VAT number, Invoice reference number, date of invoice, invoice amount and claimed amount.
  3. Enter the bank details of the account to which you wish the refund to be paid.
  4. Review the summary and declaration section.
  5. When satisfied that the contents of the Summary have been correctly input, sign and submit the claim.

Applications for repayment of VAT must be submitted within four years from the end of the taxable period to which the claim relates.

“CDS1” Charities claiming Tax Relief on Donations from Individuals

Since 1 January 2013 tax relief under Section 848A TCA 1997 in respect of donations made by individuals (whether self-assessed or PAYE-only taxpayers) to an approved body is allowed to the body rather than to the donor. The relief is calculated by re-grossing the donation at the specified rate, i.e. 31%. The amount of refund which may be claimed by the charity or approved body cannot be more than the amount of tax paid by the donor for the same year.

To allow the charity or approved body claim the tax relief, the individual must provide a completed Form CHY3 or Form CHY4 to the charity/approved body. The donor is not entitled to a repayment of any part of the tax that has been repaid to the approved body,

Where a corporate entity has charitable status, they may register for the Charitable Donations Scheme via ROS. Once registered for the Charitable Donations Scheme, there should be an option on the taxpayer’s homepage on ROS under the “File a Return” section described as “Charitable Donations”. Where this option is selected, it allows for a “Form CDS1” to be prepared electronically.

The steps involved in completing a “From CDS1” on ROS are as follows:

  1. Select the period in which the donation was received.
  2. Enter the details of the donation, these include
  • Donor Name
  • Donor PPSN
  • Donated amount
  • Whether or not the Donor is associated with the charity (where the donor is considered associated with the charity, the relief may be restricted to 10%.
  1. The details of several different donations may be included in one “Form CDS1”.
  2. Enter the bank details of the account to which you wish the refund to be paid.
  3. Review the summary and declaration section.
  4. When satisfied that the contents of the Summary have been correctly input, sign and submit the claim.

A claim for tax relief concerning a charitable donation can only be submitted following the end of the tax year in which the donation is made.

Tax Clearance Certificates for a non-assessable spouse

There are specific scenarios whereby a non-assessable spouse, who is jointly assessed with their spouse will be required to produce a copy of their Tax Clearance Certificate, separate to that of their spouse who is the assessable person. One such example of this can be where a payment is being received from a government scheme such as the Housing Assistance Payment Scheme. Where the property in relation to which the payment is being made in owned jointly by both spouses, the non-assessable spouse may be required to produce a tax clearance certificate specific to their tax reference number.

The individual registered for “My Account”, can produce the Tax Clearance Certificate themselves. However, when requested to do so on behalf of a taxpayer, ROS can be utilised to provide the same. To produce the Tax Clearance Certificate, the agent must register as the agent for the non-assessable spouse, often under the PAYE tax head and this should provide the agent with the functionality to produce the Tax Clearance Certificate.

Personal Tax deadline extension

Per Revenue e-Brief No. 095/19 issued on 09 May last, Revenue announced an expansion to the ROS return filing and tax payment date for specific self-assessed income tax customers and customers liable to Capital Acquisitions Tax (CAT).

For customers who file the 2018 Form 11 return and make the appropriate payment through ROS for:

-       Preliminary Tax for 2019,

-       Income Tax balance due for 2018,

the due date is extended to Tuesday, 12 November 2019.

For beneficiaries who received gifts or inheritances with valuation dates in the year ended 31 August 2019 and who make a CAT return and the appropriate payment through ROS, the due date is also extended to Tuesday, 12 November 2019.

To qualify for the extension, customers must both pay 100% of their tax liability and file their tax return through ROS. Where only one of these actions is completed through ROS, the extension does not apply and the required date to submit both returns and payments is no later than 31 October 2019.

Additionally, for PAYE customers who are required by Revenue to file a Form 12 for 2018 and who opt to use the online version, the due date is also extended to Tuesday, 12 November 2019. 

Summary

As our output becomes more digitalised and the options available to process returns via ROS increase, it should reduce the administrative burden for the individual submitting same and the Revenue staff also. It is however imperative that the requirement to retain the supporting documentation about electronic filings for six years post the end of the period to which the return relates as per the Revenue requirement is adhered to.

Where Revenue requests a copy of the supporting documentation about reclaiming of tax and the same is not available, Revenue will disallow any such claim.

If you have any questions about the above, or if you would like to discuss this topic further, please contact a member of the Mazars corporate tax team below:

Staff Member

Position

Email

Telephone

Cecilia Murphy

Tax Director

cmurphy@mazars.ie

061 319 955

Tom Caulfield

Tax Consultant

tcaulfield@mazars.ie

061 319 955

June 2019

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