Revenue Note for Guidance
This Chapter provides for the collection and recovery of income tax under the PAYE system.
Reference should also be made to section 903 which provides authorised officers of the Revenue Commissioners with powers of inspection (including entry and search of premises) in connection with the PAYE system.
This section defines a number of terms which are used throughout this Chapter and apply from 1 January 2019 —
“emoluments” is defined comprehensively so as to include anything which is assessable under Schedule E and, since references to payments of emoluments include references to payments on account of emoluments, salaries or wages advances are also included.
“employee” is any person who receives emoluments.
“employer” is any person who pays emoluments.
“income tax month” means a calendar month.
“reliefs from income tax” means allowances, deductions and tax credits.
“tax credits” means personal tax credits and general tax credits.
“due date” in relation to an income tax month means,
* Under the Interpretation Act 2005, the last day of the month is included in the count meaning that the due date is either the 14th or the 23rd day of the month.
“electronic means” has the same meaning as in section 917EA(1).
“return date” in relation to an income tax month means 15 days from the last day of the income tax month. As this includes the last day of the previous month, the return date is actually the 14th of the month. See Section 985G for Return by Employer
“revenue payroll notification” means a notification issued by Revenue to an employer setting out information necessary to calculate any income tax due for an employee. It replaces the Tax Credit Certificate from 1 January 2019.
“technology systems failure” means circumstances in which:
Relevant Date: Finance Act 2019