You will have recently received a Circular 16/16 from the PCRS relating to Tax Clearance certificates, and the requirement to hold an e-tax clearance once your current certificate has expired. (A copy of this circular can be found here). This is due to a change in the Regulations concerning tax clearance and applies to all service providers (including GPs, dentists and pharmacists) who receive payments in excess of €10,000 from any Public Service body. It is a Revenue requirement and in line with the legislative provisions of Section 95 of the Finance Act 2014.

In order to check the tax clearance status in future the HSE will be checking against your PPS number on a monthly basis rather than requiring that you submit a yearly certificate. They are currently checking the records of all contract holders to ensure they have an accurate PPS number on file.  They will be writing to all doctors for whom they do not hold a PPS number, requesting this detail.

We would advise all members, who have not already done so, to speak to their accountants/tax advisers to ensure that they are registered appropriately. If you receive correspondence from the HSE seeking your Tax number please ensure you complete and return this detail to them.

It is vital doctors ensure that  their details in order, as if the HSE does not have a valid tax clearance certificate or a tax number to check tax clearance status from June 2016 they will not be able to make payments to that GP.