RCT Accountant Ireland for Contractors

I hire subcontractors

You need contract and payment notifications, deduction authorisations and clean RCT returns.

RCT is deducted from my payments

You want to check your registration, deduction rate, credits and year-end tax position.

A contract or payment was reported incorrectly

You need the ROS record reviewed before the error creates a larger compliance problem.

How the RCT review works

Confirm your role

We identify whether you are a principal, subcontractor or both, and which contracts are in scope.

Review ROS and records

We compare contract notifications, payment notifications, deductions and the accounting record.

Correct the urgent items

We prioritise payments, returns or rate issues that can still affect cash flow or compliance.

Set a repeatable routine

You get a clear process for every new contract and payment period.

RCT for principal contractors

A principal contractor must register with Revenue and use ROS for RCT. The sequence matters: notify the relevant contract, notify the gross payment before paying, use Revenue's deduction authorisation, then review the deduction summary and pay any tax due.

Common problems include paying before the notification, using the wrong subcontractor tax reference, treating an employee as self-employed, and letting the ROS deduction summary become a return without checking it. ARAN can review the workflow and keep the accounting record aligned with each notification.

RCT for subcontractors and deduction rates

Revenue currently uses three RCT deduction rates: 0% for an up-to-date compliance record, 20% where the record is substantially up to date, and 35% for poor compliance or an unregistered subcontractor. The rate is determined by Revenue, not chosen by the principal.

If your rate increases, the useful next step is to identify the actual compliance issue in ROS, correct it, then request a self-review when eligible. RCT deducted is a tax credit, so the deductions also need to reach the correct Income Tax or Corporation Tax return.

What ARAN can handle

RCT registration for principals and subcontractors
Contract and payment notification support
Deduction summary review and RCT returns
Deduction-rate issue review and compliance clean-up
RCT credit reconciliation with Form 11 or CT1
Construction VAT reverse-charge and bookkeeping review

RCT does not replace payroll, VAT, Income Tax or Corporation Tax. We look at the full record so fixing one return does not create a mismatch somewhere else.

Start with the role you have in the contract

Tell us whether you are the principal or subcontractor, what has already been registered and when the next payment is due. We will identify the immediate RCT action before discussing ongoing work.

Frequently Asked Questions

Revenue currently applies 0%, 20% or 35%, depending on the subcontractor's registration and compliance record.

The gross payment and payment date should be notified to Revenue before the payment is made, so Revenue can issue the deduction authorisation.

No. It applies to relevant contracts where the statutory conditions are met. The relationship and the work must be reviewed; an employee must not be treated as an RCT subcontractor.

Yes. We first identify the registration or compliance issues shown in ROS, correct what can be corrected, and then assess the appropriate review route.

Yes. RCT can interact with a sole trader's Form 11 or a company's CT1, as well as VAT and payroll obligations.

RCT handled correctly before the next contract or payment