28 Oct 2009 / By whiteandco
My Client, an incorporated company with 3 director/shareholders, has won a contract in Ireland. So that 35% of the value of the contract is not deducted at source, they have to obtain a C2 Certificate and have instructed a firm of Irish Accountants to act for them. These Accountants have sent the application forms for RTC and C2 certificates which require the provision of a tax clearance certificate verifying the company has been compliant with all its taxes for the past three years and that all taxes are fully paid up to date. A certificate is also required for each of the directors and any shareholders with a holding of 15% or more. I have been asked to obtain the tax clearance certificate for the company.
Knowing how our tax system worked, I couldn't think who to contact to obtain this certificate. I asked the Irish Accountants what other UK firms have provided and they were rather vague and said they thought it was a letter. They then telephoned one of their UK offices who seemed to confirm my opinion that certificates would have to be obtained from each of the
different tax departments.
I have spent about 3 days on the telephone trying to find out how I could obtain such a certificate, having 'phoned all the different HMRC departments (VAT, PAYE, Corporation Tax and International) as well as various Government bodies, such as BERR, UKTI, BusinessLink etc. but no-one seems to know what I am talking about.
In the end, in desperation, I telephoned the Irish Tax Office to find out what is normally submitted and they were adament this is in a form of a single letter giving the required tax compliance clearance and that they had processed hundreds of these. I asked if the letters had a letter reference number or whether they could give me the name of a UK Agent that dealt with this, but they either couldn't or wouldn't.
I am at a loss to know where to go to next. I have searched the Internet for someone advertising this in the UK, but have only come across Irish Agents. The only tax compliant application form I have been able to find is for Inheritance Tax. Can anyone out there please help me.