During this most testing time for us all, the Institute is endeavouring to do all that it can, within the Covid-19 restrictions, to support members as they adjust to the new way of working during the pandemic. The widespread disruption and uncertainty resulting from this global public health crisis is deeply troubling for our members and for Irish businesses. To ensure you are up to date, we have assembled on this page the latest information on the response by the Government and Revenue to the severe shock the Covid-19 outbreak has afflicted on our economy.
We are in continuous engagement with Revenue, the Department of Finance and other relevant stakeholders on the operational issues emerging in the Temporary Wage Subsidy Scheme that have been raised with us by members on behalf of their clients. We are also in ongoing contact with Revenue about other tax measures to assist with cash flow issues for affected businesses as well as seeking clarifications on tax administration matters arising from the Covid-19 pandemic. This work will continue throughout the crisis and we will keep you updated through this page.
The Institute is also working hard to tailor its member supports and resources to meet the changed circumstances in which we must all now work. We have set up a new tax training hub where CTAs can complete complimentary CPD at a time of their choosing. We have also given all CTAs complimentary access to the full suite of Finance Act 2019 legislation via TaxFind to support their online research.
Members continue to have access to the standard free content on TaxFind including Taxation Summary, current and archive editions of Irish Tax Review, TaxFax and other bulletins, reports and submissions as well as determinations published by the Tax Appeals Commission. Details of how to access these resources can be found below. We will update this page as the national emergency unfolds. Our students will be kept up to date on developments relevant to them through Blackboard
In accordance with the public health restrictions, our offices are closed until further notice. Members and students can contact us by email or by phone. The relevant contact details are provided in the sections below.
The Institute is in ongoing engagement with Revenue on tax administration issues the COVID-19 pandemic presents for affected businesses and employees.
On 25 and 30 March, we submitted extensive lists of queries to Revenue on the operation of the Temporary COVID-19 Wage Subsidy Scheme (TWSS) that members had raised with us, such as, issues relating to the employer eligibility criteria, qualifying employees, timelines, worked examples, payroll reconciliation exercises etc. Revenue has been working through the issues raised and is updating its Frequently Asked Questions on the operation of the transitional phase of the TWSS on an ongoing basis. We are reviewing Revenue’s guidance as it is updated to ensure members’ key queries are addressed and we will keep members informed on developments through Twitter, this webpage and TaxFax. Work on the operation of the scheme continues and we expect further guidance to issue from Revenue in the days and weeks ahead.
We are also in regular contact with Revenue on other measures to help deal with cashflow issues for businesses and on clarifications required on tax administration. Following our representations, Revenue updated their website and provided further clarity on a range of matters including;
On 1 April, we raised further tax administration issues with Revenue including; Revenue’s audit and verification policy in relation to TWSS claims, processing of refunds where iXBRL financial statements are outstanding, Revenue’s approach to phased payment arrangements and clarifications on the attendance of non-resident directors at Irish board meetings, by video conference.
The Institute also wrote to the Minister for Finance & Public Expenditure and Reform, Paschal Donohoe T.D., on 23 March, seeking urgent measures to deal with the cashflow difficulties for businesses and noting the wide-ranging tax administration and payment issues arising for businesses affected by the COVID-19 pandemic, previously submitted to Revenue on 19 March. We will continue to engage with the Department of Finance and with Revenue on the impact of the crisis and supports for businesses and we will update members on this webage, on Twitter and in TaxFax.
Temporary COVID-19 Wage Subsidy Scheme – 24 March
eBrief No. 045/20: e-Working and Tax – 20 March
Employer COVID-19 Refund Scheme – 18 March
Change to LPT Deduction Date to 21 May – 16 March 2020
Closure of Revenue Public Offices – 13 March
COVID-19 Information for Employers – 24 March
Department of Employment Affairs and Social Protection (DEASP)
Department of Business Enterprise and Innovation (DBEI)
Companies Registration Office
Update regarding annual filing of returns for companies – 19 March
All member resources can be accessed by logging into the Institute’s website using your Associate number or email and password. To set a password, please enter your email address via this link and follow the instructions that are emailed. If you have any issues setting a password, please contact Yannick at firstname.lastname@example.org
Please click on Learn More for more on accessing information services and professional development supports.
We are acutely aware that the uncertainty engendered by the COVID-19 situation has been difficult for students already stressed about their exams. Due to COVID-19 the following decisions have been made by the Institute. All students have been notified of these decisions by email and students should refer to Blackboard for further information including detailed FAQ.
Institute end of course exams postponed until August 2020
The Institute has postponed all end of course exams due to take place in April & May 2020. Students can sit these exams at the next scheduled exam sittings which are detailed below:
|Part 1 & Part 2, Tax Technician and Certificate exams||10 – 14 August 2020|
|Part 3||24 – 28 August 2020|
There will also be a second sitting of the Part 1, Part 2 and Part 3 Chartered Tax Adviser exams the week of 7 December 2020.
Chartered Tax Adviser June 2020 continuous assessment cancelled
The Institute has cancelled the June 2020 continuous assessments. These will not be rescheduled.