TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

PAYE Modernisation and P35Ls

Revenue are carrying out a review of P35L returns that were filed for 2016 as part of the preparatory work being carried out for the roll out of the new PAYE modernisation programme.

Revenue noted that they have identified a significant number of cases where no PPS numbers were included on the P35Ls and other instances of tax credit certificates not being obtained for employees. Revenue have started writing to employers to let them know how they can rectify the issues. The Institute is engaging with the Revenue on the PAYE Modernisation programme and will update members on developments as they arise.