Contractors’ Questions: How do I get a tax clearance certificate in Ireland?

Contractor’s Question: How do I get a tax clearance certificate in Ireland?

Expert’s Answer: A Tax Clearance Certificate is confirmation from the Irish Revenue that your tax affairs are in order.

The application will take account not only of your affairs but also those of connected parties. A connected party can be a property, entity, or person. 

The Electronic Tax Clearance (eTC) system allows you to apply for a Tax Clearance Certificate online.

If you're a business customer...

In general, you will have to apply using ‘myAccount’ if you are a Pay As You Earn (PAYE) customer or Revenue Online Service (ROS) if you are a business customer. 

The eTC system checks your tax compliance regularly. Your Tax Clearance Certificate remains valid while you are compliant, which means that there is no need for an end date on the certificate. 

You will need to submit a new application for a Tax Clearance Certificate when your application has expired. A grant application expires after one year. All other applications expire within four years. 

Registering, applying, submitting

If you have not used the eTC, you need to register for myAccount or ROS. You can use this link here. 

If you do not have a computer or cannot access the internet, you can apply for a Tax Clearance Certificate by completing Form TC1. This form is for you if either your internet access is insufficient or you cannot apply online due to age or a mental or physical disability. 

Next, you should send the completed form or any queries to Customer Services Unit, Collector-General's Division. 

Non-resident applicants who have registered for Irish tax must apply through the electronic Tax Clearance (eTC) system. You can do this through Revenue Online Service (ROS) or myAccount.

Final thought

Lastly, it should go without saying but for the avoidance of doubt -- non-resident applicants cannot apply through the eTC if they are not registered for Irish tax or do not have a permanent established place of business in Ireland. Good luck with your application!

The expert was chartered accountant Kevin Austin, managing director of overseas work advisory Access Financial.