Revenue eBrief No. 123/23 – Agents guide to the Collector General's Division

Revenue eBrief No. 123/23

25 May 2023

Agent’s guide to the Collector General’s Division

Tax and Duty Manual ‘Agent’s Guide to the Collector General’s Division‘ has been amended to reflect the latest operational processes and current due dates. Some of the key updates include:

  • Section 7:  LPT payments can be made by Direct Debit by accessing the LPT portal on the Revenue Website.  
  • Section 9: Agent Link for each property is required in respect of LPT.  
  • Section 13: Direction that agents should not provide their own address as business address of their client.  Clarification that final demands will issue to the business or official address of the Customer.  
  • Section 16: Information added regarding the Small Company Administrative Rescue Process (SCARP).  
  • Section 19: Updated to advise Large Corporates Division now deals with Tax Relief at Source (TRS) for qualifying medical insurance premiums  
  • Appendix 1:
    • Updated due dates to current year
    • Finance Act 2021 – Information has been inserted in relation to changes to Preliminary Tax rules for Non-Resident Landlords and the introduction of the interest limitation rule (ILR)

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