Revenue eBrief No. 207/21

10 November 2021

ePSWT

The Tax and Duty Manual Part 18-01-05a on electronic Professional Services Withholding Tax (ePSWT) has been updated in regard to:

– the correct customer reference numbers to use for notifications and in the CSV file upload, where customers have multiple tax registrations (in paragraphs 4.2.1 and 5)

– the csv file validations including an upper limit of 4,000 line items and updates about error messages and valid/invalid symbols (paragraph 5.1), and

– information about claims for interim refunds from non-resident specified persons (paragraph 12).