RCT Support for Contractors

RCT Compliance Support for Irish Contractors

Relevant Contracts Tax can create payment delays, cash-flow pressure and Revenue compliance problems when contracts or payments are not reported correctly.

AMQ helps principal contractors and subcontractors manage their RCT obligations through Revenue’s online system.

Request an RCT Compliance Review

Do You Need Help with RCT?

You are engaging subcontractors for construction work.
You are unsure whether a contract falls within RCT.
Your business has not registered a contract or payment correctly.
RCT has been deducted from your payments at 20% or 35%.
Your RCT records do not agree with your accounts.
You need help preparing or correcting an RCT return.
Revenue has contacted you about an RCT compliance issue.

Support for Principal Contractors

Principal contractors must follow the correct process when engaging and paying subcontractors. This can include:

Registering for RCT
Notifying relevant contracts through ROS
Submitting payment notifications
Applying the deduction rate authorised by Revenue
Providing deduction details to subcontractors
Filing RCT returns and paying liabilities
Maintaining complete supporting records

AMQ can manage or review these processes and help ensure that RCT information agrees with your accounting records.

Get In Touch

Support for Subcontractors

We also help subcontractors:

Register for the appropriate taxes
Review their RCT deduction rate
Check that deductions have been credited correctly
Reconcile RCT transactions
Address missing or incorrect credits
Improve their Revenue compliance position

Construction-Sector Experience

Book a Director Tax Review

RCT rules can be particularly challenging where contracts include labour, materials and other services. Employment status must also be considered when deciding whether a worker is genuinely a subcontractor.

AMQ combines tax, accounting and construction-sector experience to provide practical guidance based on how your business operates.

Talk to AMQ

Contact us if you are starting a new contract, experiencing incorrect deductions or need help correcting an RCT compliance issue.