The Irish Revenue Commissioners has published Revenue eBrief No. 053/25 on the new e-linking process for Tax Agents & their customers.
What exactly does this mean for Tax Agents, and what are the positives and the negatives for Irish individuals, businesses & companies?
First & foremost, this change takes effect on the 25th of March, so in effect, it’s over a week away!
The reason for the change is mainly to enhance digital security.
Revenue has detailed the process for both the Tax Agent and the customer on the Revenue website.
The good news is Revenue has stated that customers without a ROS (Revenue Online Services) or MyAccount registration will continue to be processed under the existing linking rules, i.e., upon submission of the link request by the agent with an attached and signed “Agent/Advisor link notification” form.
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In my opinion, this only exists to transition to the e-linking process, which will eventually replace the manual process/existing rules.
In my experience, the existing manual process, although quick and easy, is not the most secure.
If you think about it, any Tax Agent with a TAIN number can apply for access to another individual, business, or company tax record just with a signature on a page. There is nothing to prove that this signature is the individual’s signature or not. Now, I hear you ask, “Why would a Tax Agent want or need to view an individual’s, business’s, or company’s tax record if not taking on the engagement?” You would be surprised.
The other issue is that registering the Tax Agent link to the customer can take up to 2 working days.
I imagine that this will be eliminated with e-linking, as the link will be activated in real-time. However, I stand to be corrected on this.
Of course, the nuisance with this is that not every individual, business, or company has registered with ROS or MyAccount. This will pose a real problem because, in order to complete the e-linking process, they will need to be registered with one/both of these services.
Customers without a ROS or MyAccount registration will continue to be processed under the existing linking rules, i.e., upon submission of the link request by the agent with an attached and signed “Agent/Advisor link notification” form.
What Are Revenue eBriefs and Why They Matter
Revenue eBriefs are official, timely updates from the Irish Revenue Commissioners that inform tax professionals and taxpayers about legislative changes, procedural updates, and guidance manuals. They matter because they ensure compliance, prevent penalties, and provide essential operational instructions for accurate tax management.
These digital bulletins often announce specific updates to Tax and Duty Manuals or international agreements. For instance, Revenue eBrief No. 104/24 detailed the Standard for Automatic Exchange of Financial Account Information in Tax Matters – The Common Reporting Standard (CRS). These documents cover everything from broad international rules to specific local adjustments, ensuring you have the full picture.
You need these updates to handle your paperwork and calculations correctly. A past update covered the Obligation to File Electronic Financial Statements with the Corporation Tax Return (Form CT1). Similarly, Revenue eBrief No. 094/25 provided crucial Updates to Computation of Case I and II profits or gains of a company (corporation tax). Without this information, you might mess up your math or miss a vital deadline.
Sometimes the rules get fuzzy, and you need a referee to explain the game. Irish Revenue issue eBrief on status of Revenue Opinions and Confirmations to clear things up. They might require you to Supply to Revenue a copy of the written opinion/confirmation you received previously. Keeping up with notes like Revenue eBrief No. 093/25 helps you stay on the right side of the law.
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What Is a Revenue eBrief
A Revenue eBrief is an electronic notification from the Irish Revenue Commissioners that informs tax professionals and taxpayers about legislative updates and procedural changes. These briefs serve as a vital communication channel for announcing new Tax and Duty Manuals (TDMs), such as guidance on the VAT treatment of Social Media Influencers. They also detail organizational shifts like Revenue Structure Changes and VAT exemptions for traders in participating Member States. Subscribe to these alerts to stay current on specific tax treatments and deadlines.
Revenue eBrief No. 053/25 Explained
Revenue eBrief No. 053/25, published on 28 February 2025, introduced the new Agent Link Manager application to enhance digital security. First & foremost, this change takes effect on the 25th of March. It involves an agent/advisor initiating the linking process online and their client separately actioning the request. This provides a quick, secure, and cost-effective method to conduct business. However, customers without a ROS registration will continue to be processed under the existing linking rules using the signed “Agent/Advisor link notification” form.
What Is a TAIN Number for Irish Tax Agents
A TAIN stands for Tax Advisor Identification Number, which is a unique number issued by the Irish Revenue Commissioners to tax agents, solicitors, payroll agents, customs agents, and other advisors. This identifier allows an authorised agent to interact with Revenue on behalf of multiple clients.
The TAIN serves a massive role for professionals. It gives taxpayer representatives such as tax agents access to functionality within the Revenue Online Service (ROS). Key functionalities include filing returns and making payments. The TAIN links the agent’s tax record to the client’s tax record via “Agent Link Notification” forms or e-linking processes.
Getting one requires paperwork. Agents must apply to the National TAIN Unit of the Revenue Commissioners to receive a TAIN. Note: TAINs are registered at the discretion of Revenue and may be withdrawn at any time. You should contact the National Tax Advisor Identity Number (TAIN) Unit for queries relating to TAINs.
Don’t confuse the numbers. A TAIN is distinct from a client’s Personal Public Service (PPS) Number, which is their personal Tax Identification Number (TIN) in Ireland. Also, foreign-based agents without an Irish Tax Reference Number can still register for ROS using their TAIN.
Apply for your ID today to manage your clients professionally.
TAIN Meaning and Revenue Approval for Tax Agents
The acronym TAIN stands for Tax Agent Identification Number and also Transaction Advisory Identification Number. It is an administrative facility allocated by the Irish Revenue Commissioners that allows a representative to act on behalf of a taxpayer. Crucially, holding a TAIN does not constitute an official approval or endorsement of an agent’s qualifications. Revenue views the TAIN as solely an administrative tool to facilitate interaction on systems like ROS. An agent/advisor must have a TAIN before they can represent any Revenue client or separate client affairs from their own.
Why a TAIN Number Is Required for Agent Linking
A Tax Advisor Identification Number (TAIN) is required for agent linking because it serves as a unique identifier to establish a secure, formal, and traceable link between a tax professional and their client’s tax records. It ensures proper authorization while allowing agents to separate their personal tax affairs from client business. Furthermore, the use of a TAIN helps in verifying the legitimacy and professional standing of tax advisors. Apply for your number to ensure accountability in every transaction.
What Is the Revenue Agent Link Notification Form
The Agent Link Notification form is a paper document used by unregistered Irish taxpayers to formally authorize a tax agent to act on their behalf. It allows the Irish Revenue Commissioners to link records, granting the agent access to file returns for specific tax heads.
This form typically requires vital details like the client’s Tax Reference Number (or PPSN) and the agent’s Tax Advisor Identification Number (TAIN). You must provide a clear indication of the taxes involved, such as VAT or Income Tax. The document is not valid without signatures from both the client and the agent.
Times are changing for digital users. Revenue published details of a revised agent linking process that will come into operation on 25 March 2025. The agent e-linking application will establish a digital approval system for Revenue customers who are registered for, and active, on Revenue’s online systems. The agent initiates a link request, and the client approves it online.
However, the paper route remains for unconnected folks. The paper-based Agent Link Notification form continues to be used for taxpayers who are not registered for online services. This arrangement will remain in place until changed by either the agent or client and the change is notified to the Office of the Revenue Commissioners.
Update your registration status to ensure your agent can help you without delay.
Revenue Agent Link Notification Form Explained
The Revenue Agent Link Notification Form was a paper-based system used to authorize a tax agent to act on a taxpayer’s behalf. While it previously connected a client’s records to an agent’s Tax Advisor Identification Number (TAIN) manually, a secure digital process has largely replaced it. Effective March 2025, the agent e-linking application will establish a digital approval system for users active on Revenue’s online platforms. The paper form remains necessary only for offline taxpayers. This arrangement will remain in place until changed by either the agent or client and the change is notified to the Office of the Revenue Commissioners.
When the Manual Agent Link Form Is Still Required
A manual agent link form is still required in specific circumstances where the taxpayer cannot use or is not registered for Revenue’s online services (ROS or myAccount). Following the introduction of the mandatory e-linking system by the Irish Revenue at the end of March 2025, paper forms became a backup for Non-e-enabled Applicants or those with an Expired ROS Digital Certificate. In Specific Circumstances, or if an agent is unable to use online services, they can submit an Agent Link Notification paper form. However, in all other standard cases, digital approval applies. As outlined in paragraph 2.1.1.4 of the Manual, the taxpayer will have 30 days to accept the request online.
How will e-linking work?
Well, there will be a dual approval process, where both the Tax Agent and individual, business, or company must separately approve the linking request. Tax Agents will initiate the process via ROS, and customers confirm the link through their own ROS or MyAccount accounts.
Step by Step Revenue Agent Linking Process
The Revenue Agent Linking Process requires a joint effort where the tax agent initiates a request and the client approves it online through their own myAccount or ROS portal. This new e-linking system enhances security by giving the client more control.
The process kicks off with the professional. To register the new customer in the Revenue systems and create a link relationship, the tax agent initiates a request using their unique Tax Advisor Identification Number (TAIN). The agent logs into their account and selects the specific tax type. Revenue then automatically sends a client notification by email to let you know a request is waiting.
The ball is now in your court. The new e-linking system will involve the agent initiating the linking process online and the client actioning the request. You have 30 days to accept or reject the request before it expires. If using myAccount, sign in and select ‘MyEnquiries’ in the top right-hand corner. Look for the message titled ‘Agent-Client Link’ request to make your move.
Business users follow a similar path on their dashboard. Log in to ROS. Select the ‘Revenue Record’ tab at the top of the screen. In your ROS inbox, select the Revenue document ‘Agent-Link Approval’. Review the link information carefully. Once the client approves the request, the link becomes active, usually within 24 to 48 hours.
Check your inbox today to finalize your setup and get your taxes moving.
How a Tax Agent Initiates an Agent Link Through ROS
A tax agent initiates an agent link through the Revenue Online Service (ROS) by submitting a request via the e-Registration facility. To link to a new client, the agent/advisor will continue to log into ROS using their own TAIN DigiCert.
The process is straightforward but strict. On initiating an agent-link request in ROS, agents will be routed automatically to either the e-linking or the paper-based pathway depending on the client’s status. You navigate to the ‘e-Registration’ section and select the option to add links. After entering the Tax Reference Number, you submit the request. This system ensures that only authorized pros get access to sensitive data.
The ball is now in the client’s court. The new e-linking system will involve the agent initiating the linking process online and the client actioning the request. The client must Log in to ROS. Then, they Select the ‘Revenue Record’ tab at the top of the screen. In your ROS inbox, select the Revenue document ‘Agent-Link Approval’ to finish the job. If they don’t click “approve” within 30 days, the request expires.
This digital handshake keeps everyone safe. The e-linking system ensures a dual approval process, meaning both sides agree before any data is shared. Agents can monitor the status of all their e-linking requests through a dashboard. For clients not registered for ROS or myAccount, the paper-based process still applies as a backup.
Log in today to get your clients connected before the deadline hits.
How Customers Approve an Agent Link in ROS or MyAccount
To approve a request, customers must log in to their specific online portal. For myAccount users, open ‘MyEnquiries’ and select the “Agent-Client Link” message. Business users must Log in to ROS, Select the ‘Revenue Record’ tab at the top of the screen, and in your ROS inbox, select the Revenue document ‘Agent-Link Approval’. While tax agents will initiate the agent-link request, the client must separately approve it within 30 days to activate the connection.
Agent Linking Timelines Under the New E-Linking System
Under the new system, agent linking requests appear immediately but carry a strict deadline. The new e-linking system will involve the agent initiating the linking process online and the client actioning the request. As outlined in paragraph 2.1.1.4 of the Manual, the taxpayer will have 30 days to accept or reject the agent-link request. If approved, the link becomes active within 24 to 48 hours. Since January 1, 2025, paper A2 forms are no longer valid for new links. Check your inbox to avoid expiration.
Revenue Contact and Access Information for Agent Linking
You access agent linking information primarily through myAccount or the Revenue Online Service (ROS). Agents initiate an e-linking request, which you approve digitally. For individuals, select ‘MyEnquiries’ and find the ‘Agent-Client Link’ request. Businesses must Log in to ROS, Select the ‘Revenue Record’ tab at the top of the screen, and in your ROS inbox, select the Revenue document ‘Agent-Link Approval’. With online access to a Revenue account, the customer is able to view and manage all agent link requests. If you cannot use online services, call the National PAYE Service at 01 738 3636.
Revenue VAT and Agent Support Contact Details
Revenue Ireland primarily handles VAT and agent queries through secure online services like MyEnquiries. The preferred method is digital, as paper queries are often returned. However, telephone helplines exist for specific needs. For VAT issues, call the Business & Self-Assessed line at 01 738 3630. For technical issues, the ROS Technical Helpdesk is available at 01 738 3699. Agents should use the online system for linking and TAIN applications. If you need a virtual appointment, call 01 738 3660.
Revenue Online Access and Regional Offices
Revenue provides online access through myAccount for individuals and the Revenue Online Service (ROS) for businesses. You can also visit physical public offices in Dublin, Cork, Galway, and Limerick. These secure platforms enable you to view your current position, file returns, and claim refunds. For extra help, the National Appointment Service offers virtual meetings via RevConnect, while the Technical Helpdesk assists with system errors. Sign in now to handle your taxes from anywhere.
Conclusion
Revenue eBrief No. 053/25 marks a clear shift toward a more secure, client-controlled agent linking system in Ireland. The new e-linking process replaces most manual approvals with real-time digital authorization through ROS or myAccount, while still protecting access for taxpayers who remain offline. Understanding TAIN requirements, approval timelines, and fallback paper processes is now essential for both agents and clients. Staying informed and acting early ensures uninterrupted access, stronger data security, and smoother tax compliance under the new Revenue framework.