985G. Return by employer

(1) In this section, a return includes a return deemed to have been made under subsection (4).

(2)On or before the making of any payment of any emoluments to which this Chapter applies, an employer shall notify the Revenue Commissioners, in respect of each employee, of?—

(a)the amount of the emoluments,

(b)the date of payment of the emoluments,

(c)the amount of income tax deductible or repayable, and

(d)such other information as is specified in regulations made under section 986.

(3)An employer shall?—

(a)on or before the return date of an income tax month, make a return to the Revenue Commissioners specifying the total income tax deducted or repaid under this Chapter in respect of that income tax month, and

(b)on or before the due date of an income tax month, pay to the Collector-General the amount of income tax due to be deducted under this Chapter in respect of that income tax month.

(4)Where the Revenue Commissioners issue a statement to an employer which sets out, in summary form in respect of an income tax month, the total amount of income tax deducted or repaid by that employer, the details of the statement shall on the return date, or where the statement is issued after the return date, on that later date, be deemed to be a return made by the employer in respect of that income tax month for the purposes of subsection (3)(a).

(5)Subsection (4) shall not apply where a statement referred to in that subsection is issued to an employer and the details on that statement do not accurately reflect all payments of emoluments, to which this Chapter applies, made by the employer in the income tax month concerned or the liability of the employer to deduct tax on those payments.

(6)Where subsection (5) applies, the employer concerned shall ensure that all payments relating to the income tax month concerned and the associated income tax liability are accurately reflected in the return required under subsection (3)(a) in respect of that income tax month.

(7)The Collector-General may, by notice to an employer, vary the due date for the payment of any income tax due in respect of an income tax month.

(8)Any notice issued under subsection (7) may be withdrawn by the Collector-General at any time prior to the due date concerned, as varied by the notice.