Revenue has published Tax Briefing Issue 05 which deals with the new arrangements for PAYE refunds made directly to agents which take effect from 15 October 2012. The Tax Briefing also deals with the creation of agent/client links for PAYE taxpayers.

A temporary approval system has been operated by Revenue whereby a small number of agents have been authorised to receive PAYE refunds directly to the agent's bank account. Revenue advises in Tax Briefing Issue 05 that this temporary approval system ceased on 14 October 2012, and is replaced by the new arrangements with effect from 15 October, 2012. These new arrangements are outlined in the Tax Briefing and involve the completion of a Revenue mandate form.

As part of the transitional measures to the new arrangements agents were advised to ensure that all new clients complete a new Revenue mandate since 15 October 2012 onwards before the agent/client link is established on Revenue's records.

Tax Briefing Issue 05 is published on the Revenue website and is reproduced on here.