PAYE Notice for 2007 should have been issued to all employers in January, together with the issue of tax credit certificates.

Accountants will recall that the issue of tax credit certificates was considerably delayed last year causing serious disruption. It is to be hoped that no similar delays will be experienced this year. The PAYE Notice provides details of:

• Tax Credit Certificates
• Revenue PAYE Self-Service
• Personal Public Service (PPS) Numbers
• Electronic Tax Credit Certificates
• P35 Returns for 2006: Switch from Diskette to ROS
• Emergency Basis of Tax Deduction 2007
• Determining the employment status of an individual – Contract Of Employment or a Contract For Service
• PRSI Information