The quickest, easiest and most convenient way for taxpayer to manage their tax is by using our online services. These wide-ranging services are available 24/7 meaning that many taxpayer interactions can continue uninterrupted.
Correspondence continues to be dealt with as normal. We strongly encourage our customers, and their agents, to contact us using our secure online facility MyEnquiries rather than by telephone or post, where possible.
Our telephone services continue to operate as normal, subject to the services* outlined below. Additional resources have been added to the National Employer Helpline to match increased demand.
* The eCustoms Helpdesk and Tariff Classification Unit are currently processing all queries via email. The relevant details are as follows:
- eCustoms Helpdesk: email@example.com or via My Enquiries. It is important that the transaction ID (if available) is included in the correspondence
- Tariff Classification: firstname.lastname@example.org or via My Enquiries. It is important to include all relevant information so that the Classification Unit can provide you with a prompt reply.
Binding Tariff Information requests will continue to be processed electronically via the European Commission’s Trader Portal for electronic Binding Tariff Information system.
We will continue to prioritise the approval and processing of repayments and refunds, primarily VAT repayments and PSWT refunds, to taxpayers. Where checks are necessary to allow repayment/refund claims, we will conduct these through our My Enquiries service or by telephone.
In general, we have suspended audit and other compliance intervention activity on taxpayers’ premises until further notice. Where possible, we will continue to engage with businesses to finalise open interventions through MyEnquiries or by telephone.
However, if it is not possible to give priority to this work in the current circumstances and we will respond positively to businesses where this is the case.
Filing Tax Returns
Taxpayers (individuals and businesses) should continue to file their tax returns even if payment of the resulting liabilities, in whole or in part, is not possible. Where, due to the virus, key personnel that compute tax returns are unavailable, we strongly advise that the relevant return is submitted on a ‘best estimate’ basis.
The application of a surcharge for Corporation Tax returns (CT1’s) for accounting periods ending June 2019 onwards (i.e. due by March 23 onwards) is suspended until further notice.
We work very successfully with taxpayers to resolve their tax payments difficulties. While taxpayers are advised to pay tax liabilities if at all possible, we recognise that tax payment difficulties are an inevitable impact of the COVID-19 pandemic.
The following measures are in place to assist taxpayers who are experiencing tax payment difficulties:
- All debt enforcement activity is suspended until further notice.
- The application of interest on late payments is suspended for all SME* businesses in respect of January/February VAT and both February and March PAYE (Employers) liabilities.
- Businesses, other than SMEs, who are experiencing difficulties in paying their tax liabilities should contact the Collector-General’s office on (01) 7383663. Alternatively, these businesses can engage directly with their branch contacts in Revenue’s Large Corporates Division or Medium Enterprises Division.
* For tax purposes, an SME is a business with turnover of less than €3 million who is not dealt with by either Revenue’s Large Cases Division or Medium Enterprises Division. SME’s are managed from both a service and compliance standpoint by Revenue’s Business Division.
We will continue to issue updated guidance to businesses in good time before future returns are due.
It is important that businesses, who may be facing difficulty in paying their taxes for the first time, know that we will work with them to resolve their tax payment difficulties. With early and meaningful engagement, we can generally agree payment arrangements that are acceptable to both the business and Revenue. Businesses can apply for a Phased Payment Arrangement by contacting the Collector-General’s office on (01) 738 3663 or by using Revenue’s Online Phased Payment Facility. This online facility is available 24/7 and affords businesses considerable flexibility to self-manage their tax payment schedule in line with business needs or temporary cash flow challenges. For example, a business may opt to defer a payment in the phased arrangement or apply to suspend the phased payment arrangement for up to six months.
Local Property Tax
For property owners who opted to pay their LPT for 2020 by Annual Debit Instruction or Single Debit Authority payment, the deduction date will change from 21 March 2020 to 21 May 2020.
Critical pharmaceutical products and medicines will be given a Customs ‘green routing’ to facilitate uninterrupted importation and supply.