How secure is Revenue’s online service?

Q: The Revenue Online filing system ROS has many advantages but I am concerned about the privacy of certain sensitive data.

Several of my client companies file online for purposes of VAT, corporate tax etc. Much of this work is done on their behalf by a personal assistant, who naturally has access to filings via the ROS PIN number.

This year, Revenue is demanding the P35s are filed online. Access to such information – especially where different employees in a small business are paid different amounts – could lead to discord and business disruption.

But with a PA having PIN access, the data is vulnerable even if the company owners file it personally.

There are also concerns about data privacy.

Can the Revenue force my clients – or me as their agent – to file online in these circumstances?

Why can’t I get a second Pin for these sensitive owner-only filings?

- Mr AH, Dublin

A: They can, but don’t be too alarmed.

The circumstances you outline would certainly raise serious issues for small company owners where formalised pay structures may not exist but where knowledge of differentials would be a highly risky situation in terms of industrial peace of even employee retention.

As it happens, Revenue has built sufficient flexibility into the system.

When you first register for ROS, you receive an administrator digital certificate. This grants the holder permission to access all business returns and inbox items in ROS.

However, it is possible to request additional sub-certs online and the company owner or holder of the administrator cert can limit the access to filings for users of these sub-certs – for instance denying them access to P35 filings.

As people join or leave the company, or move into new positions, the holder of the administrator cert can change permissions at any time through the ROS system.

This should easily allow company owners avoid embarrassing leaks on sensitive information.

It is possible to get a second Pin dedicated for a particular filing but this is much more problematic as it means your clients’ company filings will not be “joined up” immediately online.

Can I get first-time buyer interest relief?

Q: I bought a house in 1999 but sold it a year later. I was not in the country then until 2006 when I purchased a house with my partner.

He is a first-time buyer but obviously I am not.

Are we entitled to the new increased levels of mortgage interest relief announced in the Budget?

I have tried asking Revenue this question but they have no definitive answer.

– Ms NT, email

A:Questions about mortgage interest relief are bound to arise because the increase, as announced in the Budget, will make a great deal of difference to some homeowners.

Under the new rules, the rate of interest relief for first-time buyers, who took out their first mortgage between 2004 and 2008 is to increase to 30 per cent from 15 per cent, as long as they are owner-occupiers.

Sadly however this does not apply to you. If you have previously bought a home, you are not a first-time buyer. Although your partner was a first-time buyer in 2006, you were not and, as you were buying the property together, you are not considered to be first-time buyers for the purposes of stamp duty or mortgage relief.

Of course, it is always possible that the Finance Bill, published last week, will amend the rules to allow some flexibility on this, so you should keep an eye on its progression.

This column is a reader service and is not intended to replace professional advice. No personal correspondence will be entered into.

Please send your queries to Dominic Coyle, QA,

The Irish Times,

24-28 Tara Street, Dublin 2. E-mail: dcoyle@ irishtimes.com