Revised arrangements for PAYE Tax Agency Services - Clarification

Tax Briefing Issue No. 05/12, published on 14 September 2012, outlined the revised arrangements to be followed when establishing agent/client links for PAYE taxpayers.

1. Following enquiries from some agents, Revenue would like to clarify the procedure relating to the uploading of new PAYE mandates for existing agent/client relationships established prior to 15 October, 2012. This procedure applies regardless of whether Revenue mandate PAYE A1 (refund to client) or PAYE A2 (refund to agent) is being uploaded. Using the eRegistration facilitity on ROS, agents will firstly have to break the established agent/client link and subsequently create a new link to the client using the new type PAYE mandate. Letters will automatically issue to both the agent and the client regarding these transactions. This procedure will give effect to the control framework for the operation of the revised arrangements for agents providing PAYE services.

2. Agents are required to obtain supporting documentation from clients in respect of claims for credits or reliefs and to retain scanned or hard copies of these documents for a period of six years. The original documentation should be returned to the client.

3. Agents are not permitted to select the e-output option on PAYE Anytime. This will ensure that the client receives copies of all correspondence in relation to their PAYE tax affairs issued by Revenue.

4. Finally, in relation to Section 2(4) of Tax Briefing Issue No. 05/12, it is confirmed that agents may retain either a signed hard copy or a scanned copy of the mandate.