About Online Tax Services

Online Tax Services was introduced in October 2006. Further services have since been added, with additional services planned for future releases.

To use any of the Online Tax Services an enrolment procedure must be completed. This requires confirmation of the appropriate tax reference number and activation code, together with additional data required for authentication purposes.

Individual Tax Services

This service allows you, or your agent, to submit returns online for any tax year ending 5th April 2009 or later and receive instant notification of receipt of the return. You can view your return history and details of assessments or other charges issued. In addition, you can view your Income Tax balance position and make online payments by BACS credit transfer, Credit Card or Debit Card.

Where you are married and treated as “jointly and severally liable” you will be able to access both your own “single” income tax records, together with any “jointly and severally liable” records.

Employer Tax Services

Employers with five, or more, employees are legally required to register for Online Services, and subsequently send notifications and employer annual returns via online services.

As an employer, or their agent, you can submit the T37 annual return online, including the submission of online forms T14 and T9, for the tax year ending 5 April 2010 and subsequent years. This enables details for each employee to be sent with the annual return.

As an employer you can also view your T37 annual return history and details of any charges (Notices of Determination) issued.

This service allows you to view a list of current and previous employees, together with the tax code to be applied for existing employees. You can submit details of employees commencing or ceasing their employment. Amendments to existing employee details can also be submitted online.

You will receive email notification of employee income tax codes, to the email address notified for the online service, that a new message exists within the secure Online Services Message Box. This message will contain an electronic version of the form T6L detailing all new codes in respect of your employees.

You can also make payment of ITIP and NI deducted from your employees (including nil remittances) online. You can make payment by Credit Card or Debit Card, and you can notify us of a BACS credit transfer you make via bank. This service allows you to check your payment position in respect of current and previous years, together with details of any collection action undertaken.

Company Tax Services

This service allows you, or your agent, to view the company's return history and where the accounting period of the return ends on 6th April 2007 or later, submit the return using the online return submission process. Once submitted you can view a "read-only" copy of the online return form at any time. You can view details of assessments or other charges issued. In addition, you can view the company’s income tax balance position and make online payments by BACS transfer, Credit Cards or Debit Cards.

Contractor Tax Services

This service allows you to make payments of tax deducted from your subcontractors (including nil remittances) online. You can make payment by BACS credit transfer, Credit Card or Debit Card. This service also allows you to check your payment position in respect of current and previous years, together with details of any collection action undertaken.

As a Contractor you can also view your C37 Annual Return history and details of any charges (Notices of Determination) issued.

Third Party Payer Tax Services

This service allows you to make payments of tax deducted from non residents (including nil remittances) online. You can make payment by BACS credit transfer, Credit Card or Debit Card. This service also allows you to check your payment position in respect of current and previous years, together with details of any collection action undertaken.

As a Third Party Payer you can also view your N37 Annual Return history and details of any charges (Notices of Determination) issued.

Agent Tax Services

This service allows you to access all the services mentioned above on behalf of your client providing the Income Tax Division has received the required letters of authority from your client.

Assistants' Functionality

This is a facility for an administrator of an online account to register other users within that account and set access rights for those users in respect of any of the enrolled services above.

For Example:

The administrator of an Agent's Tax Services account can set up one or more persons within their office and they will then be able to log into the online account and undertake transactions subject to the permissions given by the administrator.