Revised Arrangements for PAYE Tax Agency Services – Clarification
Following the publication of Tax Briefing Issue No. 05/12 in September, Revenue has issued further clarification on the procedures for submitting the new PAYE mandates in eBrief No. 52/12.
In eBrief No. 52/12 Revenue confirms that the procedure relating to the uploading of new PAYE mandates for existing agent/client relationships established prior to 15 October, 2012 applies regardless of whether Revenue mandate PAYE A1 (refund to client) or PAYE A2 (refund to agent) is being uploaded. A number of other points concerning; supporting documents, the e-output option on PAYE Anytime and the retention of mandate copies are covered in the eBrief.
eBrief No. 52/12 is available on here.