In Ireland, a one-off check is not enough: before every payment, the principal must notify their intention to pay, and Revenue sends back an authorisation that covers only that one payment, for that one subcontractor. Reusing last month's authorisation amounts to paying without one. This application carries that rule and refuses a payment that works around it.
Who the application is for
For Irish principals using subcontractors for construction, forestry or meat processing operations, under Ireland's Relevant Contracts Tax regime.
What the application does
- Carries the contract notification sent to Revenue, a condition that must come before any payment is notified.
- Carries the deduction authorisation issued for each payment, with the rate it specifies and its reference.
- Calculates the authorisation's deadline from its return period, and refuses a payment covered by an expired authorisation.
- Refuses a payment that would reuse an authorisation already covering an earlier payment.
- Shows, next to any uncovered payment, what paying anyway without a valid authorisation would cost.
- Gathers notified payments by return period, ready for filing.
- Keeps the date of the last contract notification, useful to see whether it is still current after a change in value, duration or place of work.
Day to day
- Notify the contract to Revenue as soon as it is entered into, before any payment.
- Before each payment, notify your intention to pay and record the deduction authorisation issued, with its rate and reference.
- At payment time, let the application check that the authorisation covers this exact payment and has not already been used.
- If the authorisation is missing or has expired, check the amount shown before deciding anything.
- At the end of the period, gather the notified payments to prepare the period's return.
- If the contract's value, duration or place of work changes, notify Revenue and update the reference on the application.
What the application does not do
- It caches no rate on the subcontractor's or contract's record: the rate can change from one payment to the next, and only the current authorisation counts.
- It does not connect to any Revenue service: notification happens on the official portal, and its result is recorded here with its reference.
- It does not cover the deadlines and obligations of construction contract law itself, which is a separate regime.
- It does not replace the advice of an Irish accountant: the return period and its thresholds must be checked with Revenue.
Getting started
Notify Revenue of every Irish contract already under way before recording a payment against it, and set your company's return period to the one Revenue has notified you, rather than deriving it from turnover.
Going further
To find out whether this application suits your business and how to activate it, compare the plans or write to us.