Revenue Pay and File Deadlines 

Revenue eBrief No. 088/21 confirms the pay and file extension for those make a CAT return and payment through ROS is Wednesday 17 November 2021.

Notifying Revenue when paying to an overseas beneficiary

As agreed with Revenue and outlined in para 4.1 of CAT Part 02 of the Revenue Tax and Duty Manuals, Practioners should give Revenue one months’ notice in writing before distributing to non-resident beneficiaries. Revenue have asked us to pass on their request that such letters should be sent separately and not attached to the IT 38.

Undertaking to hold money until a Beneficiary provides a PPS Number

As provided for in the online SA 2 solicitors can undertake to Revenue to hold money and not distribute to a beneficiary who refuses to provide a PPS Number despite requests to do so. Practitioners have been in contact with Revenue to ask Revenue to hold the funds instead. Revenue has asked the Committee to inform the profession that they have no authority to hold funds in this manner.