Tax Clearance for a New Irish Company: Application and Checks

Confirm what the recipient actually requires

Revenue identifies circumstances including certain grants, public-sector contracts and licences where tax clearance is needed. Read the particular award or licensing conditions rather than assuming every private customer requires it, or that a general statement about public procurement settles your application. Record the entity, deadline and verification method requested.

Tax clearance is separate from CRO incorporation, registration for particular taxes and approval of a business licence. It is not evidence that the company is profitable, has suitable insurance or satisfies every tender selection criterion. Keep each requirement on its own checklist so one certificate is not mistakenly presented as proof of everything.

Confirm the applicant and verification method with the recipient. Do not substitute a founder's personal or previous sole-trader clearance record for the company that will receive the grant or enter the contract.

• Revenue: circumstances requiring tax clearance

Prepare the company record before opening the application

Revenue assesses the applicant's affairs as well as relevant connected parties. A newly incorporated company should therefore review its actual registrations, returns due, payments and correspondence rather than assuming a short trading history guarantees approval. No sales is not a substitute for establishing the correct tax position.

Give the adviser the incorporation date, actual trading commencement, activities, staff and director-pay arrangements. Ask which registrations and filings are required and which are not yet due. Do not invent an earlier trading date, submit fictional historic returns or register for a tax merely to make a profile appear more established.

Check that the company name and Revenue reference identify the intended entity. A CRO number belongs to the company register; it is not a replacement for the Revenue identifier used by the tax-clearance process. Where access or registration remains unresolved, deal with that dependency before promising a clearance date to a customer.

• Revenue: applicant and connected-party assessment

Connected persons can affect a brand-new company

Revenue's company-applicant guidance lists directors and shareholders holding more than 50% of the shareholding, and states that a company must supply at least one director. It also identifies relevant properties, partnerships and particular business or group arrangements. Use the full guidance for the company's structure, not just a list of people receiving salaries.

Exactly 50% is not more than 50%, but that does not remove the requirement to supply at least one director. A two-founder company should not leave the director information blank because neither founder owns a majority. Equally, the RBO's beneficial-ownership assessment is a different process; do not replace Revenue's connected-person rules with an RBO threshold.

Review the information Revenue holds and have incorrect or outdated details corrected through the appropriate process. Prepare identifiers securely and explain any corporate shareholder, property or partnership involvement to the adviser. Do not remove a genuinely relevant connection from an application merely because that person's compliance issue is inconvenient.

• Revenue: connected persons for company applicants
• Revenue: reviewing and correcting connected-person details

Use the company's ROS route, not a personal shortcut

Revenue's electronic Tax Clearance guidance directs business customers to ROS; myAccount is the route described for PAYE customers. In ROS, the clearance service can be accessed through Manage Tax Clearance under My Services or the displayed clearance status. Make sure the applicant and record selected are the company's, not the director's personal record.

Before submitting, review the application details, purpose and declaration. Keep the reference and result for the company's file. An agent may assist through the appropriate authorised arrangement, but do not casually share a ROS certificate, password or personal login as a substitute for agreeing access and responsibility.

Agree who monitors messages and reports the result. Retain the application reference securely; a submission acknowledgement is evidence of submission, not proof that Revenue has granted clearance.

• Revenue: eTC access, application and electronic output

Distinguish an issued certificate from a review or refusal

Revenue may review an application before issuing clearance, including where a Phased Payment Arrangement needs consideration. Its guidance says the Collector-General's Division can be contacted with the tax reference or application reference. Do not describe an application under review as already approved when communicating with a grant body or contracting authority.

Use the actual result, not the colour of an old screenshot or a verbal assumption that the company is new enough to qualify. If the result needs action, record the issue, responsible person and next step. Coordinate that work with the external deadline while recognising that the provider cannot promise Revenue's decision or processing time.

• Revenue: applications under review

Read refusal reasons before reapplying

Revenue's refusal guidance explains that online results show the reasons for refusal and that outstanding issues should be addressed before another application. Where the refusal refers to requirements under Sections 1094 or 1095, Revenue directs applicants to the Collector-General's Division. Do not assume every refusal is simply a missing payment by the company itself.

Create an issue list separating the company record, connected-person matters and anything disputed or unclear. Ask the appropriate adviser to confirm which returns, payments or record corrections are actually needed. Retain submission and payment evidence, but do not treat a payment receipt alone as proof that every refusal reason has been cleared.

If a connected person needs to resolve their own affairs, use a proper confidential process. Their full tax history should not be circulated to the company's customers or general staff. Give the recipient requesting clearance an accurate status update without disclosing unnecessary personal information or claiming an approval that has not issued.

• Revenue: refusal reasons and reapplication

Arrears and appeals need separate consideration

Revenue says it may issue clearance where arrears are covered by an instalment arrangement. That is not a guarantee that requesting an arrangement immediately produces a certificate. Have the adviser establish the actual position and follow any review requirements instead of promising the contract recipient an automatic workaround.

Revenue's appeals guidance states a 30-day period from written communication of refusal or withdrawal. It also requires undisputed tax or duty to be paid before appeal, and explains that the clearance appeal entitlement does not itself include an appeal against unpaid tax. Obtain advice promptly on the notice and correct process.

Keep fixing routine compliance issues distinct from disputing a decision. A new application, a query to Revenue and a formal appeal are not interchangeable steps. Do not assume asking a question pauses an appeal period or an external award deadline. Retain the written communication and identify the relevant dates before deciding what action is appropriate.

• Revenue: clearance and instalment arrangements
• Revenue: appeals, timing and undisputed liabilities

Use TCAN for verification without sharing login credentials

Once clearance issues, Revenue provides a Tax Clearance Access Number, or TCAN. Its verification guidance says another person can check current status through ROS or the relevant public-sector network using the TCAN and the applicable tax reference or PPSN. For a company, provide the company's appropriate details, not a founder's identifier by default.

A TCAN is not a CRO number and is not a password for the company's ROS account. Share verification details with a legitimate recipient through the agreed channel; do not post them on the company website or send login credentials with the certificate. Confirm the recipient and purpose before disclosing identifiers.

Revenue's online-service guidance says it does not print certificates, though applicants can view, save or print the electronic result. A saved copy is useful for the file, but the recipient may need a current online check. Coordinate that requirement rather than assuming an attachment proves the present status indefinitely.

• Revenue: current-status verification and TCAN
• Revenue: saving or printing the electronic result

Check expiry and continuing compliance after issue

Revenue's current guidance states that grant applications expire after one year and other applications within four years, requiring a new application when expired. It also checks compliance regularly and may withdraw clearance if the applicant's or connected parties' affairs cease to be in order. Do not rely on older advice that an electronic certificate never expires.

Record the purpose, issue details and expiry information shown for the actual application. Maintain filings and payments, monitor Revenue messages and recheck status before an important grant or contract milestone. A reminder well before expiry is a practical planning aid, not a statutory extension or assurance of renewal.

Revenue's withdrawal guidance says that when an agent applied, the letter is sent to the agent. Agree how such notices reach the directors, especially after changing accountants. Keep access and correspondence handover on the checklist so the company does not continue presenting an old certificate while a new notice sits elsewhere.

• Revenue: current expiry periods
• Revenue: ongoing checks and withdrawal notices

Overseas founders should confirm the applicant's route

A director living abroad does not alone determine which non-resident application route the company should use. Revenue describes eTC for non-resident applicants registered for Irish tax, with exceptions including lack of Irish tax registration or a permanent established business place in the State. Where Irish tax registration is not required, its guidance provides a TC1 route.

Do not choose an exception solely from a passport, an Irish mailing address or difficulty obtaining online access. Have the adviser establish the applicant's actual registration and business position. A registered-office service does not by itself prove operational establishment, tax residence or eligibility for a particular Revenue process.

Supply the activity, operating locations, ownership and management arrangements, and check the official instructions before sending a form. Irish clearance is not proof that overseas tax obligations have disappeared. If more than one jurisdiction is relevant, obtain advice covering both rather than treating incorporation as a complete cross-border tax solution.

• Revenue: non-resident applicants and exceptions

A fictional two-founder company's preparation checklist

Conor and Maya, fictional founders, each own half of a newly formed LTD. A grant body asks for company clearance. They confirm which company is applying and arrange the Revenue record and ROS access. They do not use Conor's old sole-trader certificate or leave director details blank because ownership is split equally.

Their adviser checks the relevant connected details, handles any outstanding issue and records the actual result. If the application is under review, they communicate that accurately rather than promising an award body it is already granted. Once issued, they arrange secure verification and calendar the applicable expiry.

• Confirm the legal applicant, purpose, deadline and recipient requirements.
• Review actual registrations, returns due, payments and correspondence.
• Prepare company identifiers and relevant connected-person information securely.
• Agree who submits, monitors messages and follows up with Revenue.
• Retain the application reference and exact issued, review or refusal result.
• Resolve stated issues before another application; obtain timely appeal advice if needed.
• Share only the required verification details with an appropriate recipient.
• Monitor compliance, correspondence, expiry and the need for a new application.

Request tax support with a clear scope

StartCompany.ie offers access to Irish company tax support, including registration, returns and Revenue correspondence work. When asking for help, explain why clearance is needed, whether an application has been made and what the result says. Ask which compliance review or application assistance can be provided and confirm the agreed total payable.

Do not assume tax-clearance application work, a connected person's personal returns or an appeal is included in a formation or one-off registration purchase. Agree the responsibilities and scope before instructing work. Payment for professional assistance is not a Revenue certificate and does not guarantee an approval date or the award of a grant or contract.