RCTDC Not Received

My son has been working as a carpenter for several Principle Contractors and on many occassions they have not given him his C45 / RCTDC to enable a claim off the revenue. The 35% was deducted from his gross monies due. The revenue have not been very helpful in chasing the culprits. If my son submits his returns without C45 he is going to be charged for TAx Any ideas or expierences of this.

The Revenue will not be able to track these deductions if the principals have not submitted the RCTDC details. They cannot therefore give him credit for the tax deducted. The principals are obliged under RCT to deduct the tax, remit it to Revenue and give the sub-contractor the RCTDC. If they have not done so he needs to chase them up. If he has names, addresses of the principals he should write them, requesting the relevant RCTDC's to be forwarded to him immediately ( as in within 7 days) failing which he will have to submit their names/addresses to Revenue for them to follow up and enable him to get his deduction. Revenue are usually pretty strict on RCT, I'd get a contact name for an officer in his district and try deal through them.

I'm surprised that Revenue are not interested in chasing the Principals on this - companies must submit RCT returns monthly, if even a week late we get a reminder. I wonder if the Principals have not been forwarding the 35% deduction to Revenue. I can't see any reasons why they'd not give out the RCT forms if they are submitting their monthly returns correctly. Definitely put your claim for the forms in writing to the Principal Contractors and if you don't get them immediately, I'd put it in writing to Revenue.

In my experience the Revenue are useless at dealing with this kind of thing. Slow and uncaring. At the end of the day if they decide not to give you the RCTDC you will need to employ a solicitor.

Thanks fo rthe info,
We have hounded the 3 different contractors for the RCTDC over 3/4 years and got nowhere. Gave the TAX number for a particular sub contractor( about 5,000 in tax shouls have been paid) to the Revenue and nothing, No comms at all. Looks like these builders just didn't pay. mit my sons returnf of income to the Rev, they will come looking for the Income Tax due. If this happens to a PAYE workers the revenue will chase the employer to the courts.