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(2) Any person who is required to notify the Revenue Commissioners under section 985G(2) shall include the following particulars relating to employees in that notification—

(c) For the purposes of paragraph (a)(i), “authorised employer’s PAYE liability”, in relation to an employer whose due date for the payment of tax has been varied by way of a notice under section 985G(7), means the amount determined by the formula—

A is any amount which, if a notice under section 985G(7) was not issued, would have been an amount due at the relevant date in respect of sums that the employer is liable under Chapter 4 and the Income Tax Regulations to deduct from emoluments paid by the employer during the relevant period,

B is any amount which, if a notice under section 985G(7) was not issued, would have been an amount due at the relevant date in respect of sums that were not so deducted but which the employer was liable, in accordance with section 985A and any regulations under that section, to remit to the Collector-General in respect of notional payments made by the employer during the relevant period,

(e) emoluments covered by the agreement shall not be included in a return by the employer under section 985G.

(a)due to a persistent technology systems failure, an employer is unable to validate the most recent revenue payroll notification for an employee or to notify the Revenue Commissioners under section 985G(2), and

(ii)provide the notification under section 985G(2) immediately upon rectification of the technology systems failure.

(2)Where an employer complies with the requirements of subsection (1), the employer shall be deemed to have deducted tax from the emoluments concerned in accordance with the terms of a valid revenue payroll notification and the notification shall be deemed to have been made under section 985G(2) in the month in which the emoluments were paid.

(a)a return made under section 985G does not include the total amount of tax due for the relevant income tax month, or

(b)a return should have, but has not been, made under section 985G for an income tax month,