The Law Society’s Taxation Committee has been asked to highlight an issue to practitioners about filing queries under Revenue’s MyEnquiries function.
When sending MyEnquiries messages on behalf of a client, Revenue has asked that solicitors ensure that they are using their client’s PPSN.
The tax authority notes that, where a solicitor sends a MyEnquiries message under their own registration number, the query is directed to the wrong Revenue internal team.
In turn, this causes delays when the query is actioned because it has to be re-directed to the appropriate team (as determined by reference to the client’s PPSN).
Raising a MyEnquiries message under a client’s PPSN will facilitate smoother internal processing for Revenue and faster response times for solicitors.
While a MyEnquiries message can be submitted without an 'Agent Link', Revenue will generally only engage directly with a solicitor where an Agent Link is in place on ROS for the relevant tax head.
Solicitors should therefore ensure that the Agent Link is put in place in advance of (or at the same time as) submitting the MyEnquiries message to avoid delays in Revenue engagement.