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Frequently Asked Questions |
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Using the RCT Service in ROS |
Where do I get information on the new RCT system |
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General information on the system is available the Revenue website. Here you will find
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How do I access the RCT Service in ROS? |
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The RCT Service can be accessed through the My Services page.
If you are registered for RCT a paragraph Relevant Contracts Tax will be displayed.
If you are not already registered for RCT, you should use the eRegistration option in the Tax Registration paragraph.
Three options are provided in Relevant Contracts Tax. One option allows access to Principal Contractor services. You must be registered with Revenue as a Principal Contract to access this area. The second option allows access to Subcontractor services. The third option allows Precedent Partners in subcontracting partnerships to allocate RCT credits. You must be registered with Revenue as the preceding acting partner in a subcontracting partnership to access this area. |
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A. Principal Options: |
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How do I access the screens needed to notify a contract to Revenue? |
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Once you have selected the correct option in the Relevant Contracts Tax paragraph, you are brought to your RCT Homepage screen. From here, you should select Register a New RCT Contract. The next screen reminds you that you must satisfy yourself that the contract is not a contract of employment. If you are unsure as to the correct employment status of a contractor, you should use the links provided to the Code of Practice for Determining Employment or Self-Employment status of Individuals and also to Guidance notes on registering contracts. When you are satisfied that the contract is not a contract of employment, you are ready to proceed. Click on Register Contract. |
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What subcontractor information do I need to provide when notifying a contract to Revenue? |
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The Principal can now proceed to notify Revenue of the contract. Fields with a * are mandatory fields and must be completed. Employment Status The first step is to tick the box declaring it is not a contract of employment. You will have made this decision in the previous screen. Name and Tax Reference Next, the subcontractors Tax reference number and name are input. If the details do not match what is on Revenues records a warning will appear. Please check that the information provided by the subcontractor and that all the information has been entered correctly. Fixed Place of Business Confirm that the subcontractor has a fixed place of business where orders are taken, materials or equipment stored etc. You may be aware of this from your dealings with the subcontractor when entering the contract. Correct Name and correct Tax Reference not available If a tax reference number is incorrect or not available, then tick the Tax Reference Number is not available box. In this case the following additional fields must be completed:
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What contract information do I need to provide when notifying a contract to Revenue? |
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Sector: Select the appropriate sector from the dropdown menu. The options are Construction, Forestry, Meat Processing. Nature of Work Enter the type of work the subcontractor will do. Location of Work Enter the site where the subcontractor will be engaged. If the subcontractor will be engaged at various locations, then this can be entered, but try to be as specific as possible e.g. Hospitals, Dublin area. It is possible for you to amend this at a later date. Start Date of Work Note that at present the Start Date cannot be after todays date. Where the start is in the future, the date the contract was entered into can be provided. End Date of Work Enter the date the contract is due to end. If you cannot be specific, estimate the end date. It is possible for you to amend this field at a later date. Estimated Value of Contract Enter the estimated value of the contract entered into. It is possible for you to amend this field at a later date. Type of Subcontractor Select Individual, company or partnership. |
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What contract information do I need to provide when notifying a labour only contract to Revenue? |
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The next screen asks the question: Are you satisfied that the contract is NOT a labour only contract? Guidance notes on this topic are available here. If the contract is not a labour only contract click yes and the contract notification process is almost complete. If the contract is not a labour only contract click no. Further information is required in respect of labour only contracts. These questions should be answered by reference to the information contained here. |
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How many contracts can be input in one transaction? |
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| Up to 10 contracts can be input in one transaction. This limit applies whether you are using the ROS online service, the ROS offline service or ROS web based service. | |
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How do I amend the contract information already notified to Revenue? |
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From the RCT Homepage screen you should select Search Existing RCT Contracts. A list of all your contracts is returned on the screen. |
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How do I search through my contracts? |
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To make it easier to find the contract you are looking for, the first line of the list allows you to search your contracts by
The buttons at the bottom of the screen give you the option to View, Cancel or Amend the contract. |
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Why can I not cancel a contract? |
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| You cannot delete a contract where a payment notification has been made. | |
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How do I notify Revenue when making a payment to a subcontractor? |
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From the RCT Homepage screen you should select Input RCT Payment Notification. New screen The returned screen confirms that you are in the payment notification process. This screen helps to avoid confusion as the screens can be very similar. Click on Input New screen As payments are linked to contracts, a list of all your contracts is returned on the next screen. Note that there may be multiple contracts between the Principal and the Subcontractor. Note that there may be multiple contracts between the Principal and the Subcontractor. Again you can use the search filters at the top of the list to filter the contracts to identify the specific contract that the payment is being made under. Highlight the line when found and click on the Input Payment Notification button. New screen The next screen is the payment notification screen. You need only enter the Gross Payment Amount. If the VAT Reverse Charge applies to the payments on the contract, then the VAT exclusive amount should be input as the gross payment amount (i.e. you do not include VAT in the payment to the subcontractor). However if the VAT Reverse Charge does not apply (e.g. haulage, meat processing or forestry operations) then the VAT inclusive amount should be input. The Net Payment Amount and Deduction Amount are immediately calculated and populated by the system. There is a tick box for post payment notifications. Entering a tick here will open a text box where an explanation will have to be given. This box should only be used for persistent technology systems failure on Revenues part or on the Principals part. The notification should be made as soon as normal service is restored. It avoids a penalty being levied. Click Continue New screen The next screen is in two parts. The top part of the screen is the contract list again. This allows you add more payments, up to 100 in one transaction. This limit also applies to ROS Offline and ROS Webservices. The payments already entered are at the bottom of the screen. These payments can be deleted or edited. There is also a filter on the payments input to find them as more are input. When ready to submit the payment notifications click Continue New screen This screen is the last chance to make changes. It lists all of the payments being notified. Clicking on the ^ on the right hand side of each line will show more detail for the payment. Note that the payment notification cannot be amended once the Deduction Authorisation has issued. Clicking on Continue will generate a Deduction Authorisation which will be sent to your ROS Inbox. You have now notified Revenue of the payments to be made. |
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What do I do with the Deduction Authorisations I have received? |
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In your ROS Inbox open the Deduction Authorisation Mail. You will see a list of all payment notifications made in that transaction. You are obliged to give the subcontractor a copy of the Deduction Authorisation with the payment. You will be given an option to Print All of the transactions at the top left of the screen. You can also print the Deduction Authorisations individually by Clicking on the ^ on the right hand side of each line. This will show more detail for the payment and give the option to print the Deduction Authorisation for that payment at the bottom left of the screen. |
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For how long is the Deduction Authorisation valid? |
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| The Deduction Authorisation is valid up to the date you file the online return for the period or the due date for that return whichever is earliest. | |
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A. Principal Options: |
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If I have already received a Deduction Authorisation can I amend or cancel the payment? |
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There is no facility to amend a payment. You can View or Cancel a the payment as follows. From the RCT Homepage screen you should select Search Existing Payment Notifications. New screen As payments are linked to contracts, a list of all your contracts is returned on the next screen. Again you can use the search filters at the top of the list to filter the contracts to identify the specific contract that the payment was made under. Highlight the line when found and click on the View Payment Notification button. New screen Again the screen splits with the contract notifications listed at the top of the screen and the payment notifications linked to the contract selected in the lower half. You are given an option to filter the payment notifications by ID number, Date Input, Gross and Net Payment, Deduction amount and status. There is no option to amend the payment notification. It can only be cancelled or viewed. B. Subcontractor Options: Where the subcontractor is a partnership and the preceding acting partner wishes to allocate RCT credits between the partners, see next option C |
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How does a partnership allocate the partnerships RCT credit between the individual partners? |
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You must be registered with Revenue as the preceding acting partner in a subcontracting partnership to access this service. Once you have selected the correct option in the Relevant Contracts Tax paragraph, you are brought to your RCT Homepage screen.
From here, you should select Allocate RCT Credits. On the next screen, the partnership Contractor Type will be shown as subcontractor. You should input the partnerships tax reference number. You will not be allowed to proceed if the partnership is not registered for RCT. Selecting Search will bring you to the Allocate Partnership Credits screen. This screen will allow you to input the allocation of any RCT credit owed to the partnership to each partner. Current Balance This shows the balance of RCT Credit at the partnerships number. Active Partners This shows all of the active partners for that partnership as recorded in Revenues records. It allows you allocate part of the credit shown above to that partner. Up to 7 characters may be entered here. A three digit number, a decimal point and up to three decimal places. The total allocated between the partners cannot exceed 100%. Inactive Partners This shows all of the inactive partners for that partnership as recorded in Revenues records. You can cancel entries on this page or select continue. Where Continue is selected, an Acknowledgement Screen is returned providing confirmation of the allocation update you are about to make. The screen will display each partner (including Name and tax reference number), which has been given either a zero or non-zero allocation. This will include active and inactive partners from the Input Partnership Allocation Screen. If you are happy with the updates you can press the Continue button in ROS to proceed to the ROS Sign & Submit screen. Alternatively, the Back button can be pressed to go back to the Input Partnership Allocation Screen and amend the changes they have made. |
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I have allocated credits to the partners but they are not showing up on their records? |
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| Partnership allocations will only be processed during the online day (from 8.00 am to 8.00 pm Monday to Friday). This means that if you allocate the credits outside of these hours then the partnership allocations will not be updated until the next online day. | |
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