Revenue has released revised PAYE mandates which are important for any of your clients who are not in the self-assessment net.

Revenue has also updated their Tax & Duty Manual to reflect revised arrangements for PAYE agents.

The updates to the PAYE mandates and Tax & Duty Manual include details on the following:

• Requirements for the retention of documents,
• The provision of a client’s personal e-mail address when using PAYE Anytime,
• The use of electronic signatures, and
• The nature of supporting documentation required to verify taxable sources of income.

Further details are available in eBrief No. 67/15 here.