Taxes Consolidation Act 1997 section 529D

Identification of, and issue of documents to, specified persons

Section 529D requires a specified person to provide residence and tax details to a qualifying company, and requires the qualifying company to issue a certificate of tax deduction when making a relevant payment.

• A specified person (the artiste) must furnish the qualifying company (the film company) with details of the person's country of residence, address in that country, and tax reference number there.
• When making a relevant payment to the specified person, the qualifying company must provide a certificate of deduction in a form prescribed by the Revenue Commissioners.
• The certificate must include the specified person's name, address and tax reference, the amount of the relevant payment, the amount of appropriate tax deducted, and the date of payment.
• This ensures both parties maintain a clear record of the withholding tax applied, supporting compliance in the specified person's country of residence.