Revenue eBrief No. 118/21

15 June 2021

ePSWT implementation

Tax and Duty manual  Part 18-01-05A – ePSWT implementation guidance – is updated in advance of the implementation of ePSWT on 1 July 2021. The paragraphs referenced below have been updated.

• Paragraph 1 – updated to reference that payments to a charity that is exempt from tax are excluded from PSWT
• Paragraph 3.2 – updated to advise that the ePSWT links are accessible in ROS from 24 June (in respect of Payment Notifications (PNs) from 1 July)
• Paragraphs 3.3 and 10 – updated with information on the planned update to myAccount
• Paragraph 4.2.1 – updated with information on an issue with ‘old style’ VAT numbers and the inability to use CHY or T-numbers
• Paragraph 5.1 – information added on valid symbols allowed in the CSV and/or ROS
• Paragraph 11 – updated with regard to ‘PAYE only’ specified persons.