The above information is very interesting, my thanks for same which now begs the question, who can be a collecting agent and what are their full responsibilites? Is there a formal means of setting this up?
To date, I have not had any tax liability, and the Revenue Commissioners have accepted what the accountant put in and havent said anything to me about needing a collecting agent. Any suggestions as to what I should be doing with following years tax affairs in mind? ( Revenue Commissioners have indeed sent me stuff relating to my tax affairs to my address in the UK and no mention of a collecting agent.)