RCT Subcontractor Onboarding Checklist for Irish Principal Contractors

For Irish principal contractors and their bookkeepers: a step-by-step Relevant Contracts Tax checklist for a new subcontractor, covering the ROS contract notification, deduction rate checks (0%, 20% or 35%), payment notifications, VAT reverse charge and the records to keep.

Use cases

• A builder taking on a new electrical subcontractor before work starts on site.
• A bookkeeper checking the deduction and VAT treatment before releasing the first valuation payment.
• A small principal contractor setting up a monthly RCT routine on ROS for the first time.