Income Tax (Employments) (Consolidated) Regulations, 2001 (S.I. Number 559 of 2001)
11 Notice of determination of tax credits and standard rate cut-off point.
(1) After the inspector has determined the amount of the tax credits and standard rate cut-off point for any year in accordance with Regulation 10, he or she shall [send, make available or cause to make available]1 notice of his or her determination to the employee.
[(2) The inspector shall send to the employer of the employee either a certificate (in these Regulations referred to as a “certificate of tax credits and standard rate cut-off point”), or a tax deduction card incorporating a certificate of tax credits and standard rate cut-off point, certifying—
(a) the amount of the tax credits and standard rate cut-off point of the employee as determined by the inspector, and
(b) where appropriate, details of total emoluments and total tax deducted in respect of the employee’s previous employment or employments for the year; and such details shall be taken into account by the employer for the purposes of calculating the cumulative tax in respect of the cumulative emoluments of the employee in accordance with Regulation 17.]2
(3) If it appears to the inspector that the employee has more than one employment, he or she shall send, in respect of each employment, to the employer a separate certificate of tax credits and standard rate cut-off point or a separate tax deduction card, as appropriate, showing the tax credits and standard rate cut-off point applicable to the particular employment, but the aggregate amount of the tax credits and standard rate cut-off point on the separate certificates of tax credits and standard rate cut-off point or separate tax deduction cards, as the case may be, shall not exceed the total amount of the tax credits and standard rate cut-off point of the employee for the year.