MINUTES OF THE MEETING OF THE TAXATION ADMINISTRATION LIAISON COMMITTEE MAIN TALC FRIDAY, 5 TH DECEMBER 2003

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1 MINUTES OF THE MEETING OF THE TAXATION ADMINISTRATION LIAISON COMMITTEE MAIN TALC FRIDAY, 5 TH DECEMBER 2003 Attendance: CCAB -I Marie Barr in the Chair Brian Purcell Institute of Tax Mark Redmond Margaret Sheridan Adrian Sherlock Law Society Pat Bradley Caroline Devlin Revenue Denis Graham Gerry Harrahill Liam Irwin Eamonn O Dea Declan Rigney with Anne Sykes CCAB-I 1. ROS Revenue explained that on 21 st November there had been some problems with ROS. Revenue commented that their response to the problems have been to take an understanding view; in practice returns filed via ROS up to 28 th November were considered to be on time. Revenue also informed the meeting that about 4% of ROS payments were returned by the bank, some for example, because they were drawn on accounts from which direct debit payments are permissable. Letters will issue to taxpayers, and provided there is a prompt payment, the taxpayer will not be penalised. ITI queried as to whether there would be mandatory electronic filing. Revenue responded that there are no immediate new proposals, although the concept of mandatory efiling is provided for in legislation. They will consult with TALC in advance on any such initiative in the future. Practitioners commented that assessments that have issued with errors eg the BIK on medical insurance is on the return but the assessment excluded the income and included the tax credit, or the other way around. Details to be sent to Revenue. The Law Society commented on incorrect assessments and in particular that all the files were not available in the tax districts. Revenue commented that this is not widespread but will look into the matter. It may be an issue in some of the new Districts.

ROS Revenue explained that on 21 st November there had been some problems with ROS.

2 2. RESTRUCTURING Practitioners are unsure following restructuring as to which tax districts are dealing with their clients. The difficulties are most acute for customers dealt with in Dublin and Cork. Revenue have published a leaflet on geographical breakdown of the post restructuring areas and have produced a map on their website. The Law Society commented that this was not sufficiently comprehensive. Revenue acknowledged the problem and will attempt to compile a more comprehensive list. In relation to the approach taken by the Large Cases Division Revenue commented that there is an article planned for the Irish Tax Review. Sean Moriarty the head of Large Cases Division would be happy to attend the next meeting and give a presentation. This was agreed. 3. BIK ITI informed the committee that they had received a response on the previous day from Revenue regarding 21 questions they had posed. ITI agreed to circulate the questions and the responses to the rest of the committee. 4. REVISION OF STATUTORY RETURNS FOR 2004 The 2004 tax return will be further simplified by Revenue. Revenue will also capture more information on tax incentives. They have a difficulty in the tax return does not allow the Department of Finance to ascertain the amount of tax forgone on the various tax reliefs. 5. CAT AUDITS Revenue commented that the audit aspect is part of modernisation and the move to self-assessment. Revenue intend to be much more active and to publicise the facility to file the IT 38 via ROS. They are hoping to see an increased ROS uptake. A help desk will be available to assist practitioners. 6. SECTION 23 RELIEF AND LEVIES CCAB-I commented that carry forward Section 23 reliefs are no longer deductible in calculating PRSI. ITI queried as to whether this is simply arising due to changes of lay-out in the forms. Revenue to come back on this.

The Law Society commented that this was not sufficiently comprehensive. Revenue acknowledged the problem and will attempt to compile a more comprehensive list.

3 7. PUBLIC STAMPING OFFICE, CORK The Law Society requested that Revenue re-visit their decision to close the Public Stamping Office in Cork. Revenue confirmed that the Stamping Office has not actually closed. For security reasons there is now an initial screening at entry for visiting clients. Revenue have agreed to re-examine procedures to ensure there is no further confusion. 8. AOB 8.1 Budget IOT raised two issues on corporate changes: R & D change The R & D is to be a tax credit and the intention is that this will be a credit in respect of incremental expenses. The details will be in the initial draft of the Finance Bill.. Dividend issue Revenue commented that this is an enhancement of credit arrangement. Student accommodation The Law Society raised the issue of the guidelines. If new guidelines are retrospective this could cause problems, Revenue agreed to look into this. 8.2 Bogus non-resident accounts and deceased taxpayers The Law Society informed the committee that their members are receiving letters in relation to BNR accounts for deceased taxpayers. The lawyers have no client at the point once an estate is fully administered. Revenue suggested that in such instances a response setting out the facts of the case would be sufficient. Revenue s approach to collecting outstanding tax from the executors and/or beneficiaries was discussed returns Blank forms will be available in early January, personalised forms by mid-january, as will the 2003 assessing programme.

Revenue have agreed to re-examine procedures to ensure there is no further confusion. 8. AOB 8.

4 8.4 Film relief ITI commented that there seemed to be delays in getting approval for projects of weeks. Revenue agreed to bring this to the attention of Muriel Hinch. 8.5 TALC minutes The committee agreed that in future more summary minutes would be appropriate for this. 8.6 Chairperson of TALC Marie Barr proposed Liam Irwin as TALC chair person for This was seconded by Mark Redmond. Liam Irwin thanked Marie Barr, Anne Sykes and Phena Murphy for their support during the year. In accepting the nomination Liam Irwin commented that 2004 will be a challenging year for TALC with the agenda likely to include discussion on: ROS Customer services issues, pay and file, benefit in kind, consistency Other administration issues, tax avoidance becoming an issue Money laundering International accounting standards Regional meetings, presentations from specialists. Liam Irwin also suggested a meeting in January with practitioners to set out an agenda for the next year. This was agreed. pm/tcs/minutes/m081203dec5talc

This was seconded by Mark Redmond. Liam Irwin thanked Marie Barr, Anne Sykes and Phena Murphy for their support during the year.

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