29 Payment of tax for periods greater than one month but not exceeding one year.

[(1) Notwithstanding the provisions of Regulation 28, the Collector-General may, from time to time, authorise, in writing, an employer (unless the employer objects) to remit to him or her within 14 days from the end of a period longer than an income tax month but not exceeding a year (which in this Regulation and in Regulation 30 is referred to as the “accounting period”) the total of—

(a) all amounts of tax which the employer was liable under these regulations to deduct from emoluments paid by the employer during that accounting period, and

(b) any amount of tax that was not so deducted but which the employer was liable, in accordance with section 985A(4) of the Act, to remit, in respect of that accounting period, to the Collector-General in respect of notional payments made by the employer,

reduced by any amounts which the employer was liable under these Regulations to repay during that accounting period.]¹

[(1A) Where a remittance referred to in paragraph (1) is made by such electronic means (within the meaning of section 917EA of the Act) as are required by the Revenue Commissioners, paragraph (1) shall apply and have effect as if the reference to “14 days” were a reference to “23 days”; but where the said remittance is not made on or before the date provided for in this paragraph, this Regulation shall apply and have effect without regard to the provisions of this paragraph.]²

(2) For the purposes of issuing an authorisation to an employer pursuant to this Regulation, the Collector-General shall, where he or she considers it appropriate, have regard to the following matters:

(a) he or she has reasonable grounds to believe that —

(i) the authorisation will not result in a loss of tax, and

(ii) the employer will meet all obligations imposed on the employer under the authorisation,

and

(b) the employer —

(i) has been a registered employer within the meaning of Regulation 7 during all of the period consisting of one year immediately preceding the year in which an authorisation for the purposes of this Regulation would, if it were issued, have effect, and

(i) has made all returns which the employer is required to make in accordance with the provisions of Regulation 31(1).

(3) An authorisation for the purposes of this Regulation may —

(a) be issued either without conditions or subject to such conditions as the Collector-General, having regard in particular to the matters set out in paragraph (2) of this Regulation, considers proper and specifies in writing to the employer concerned when issuing the authorisation, and

(b) without prejudice to the generality of the foregoing, require an authorised person to agree with the Collector-General a schedule of amounts of money which he or she undertakes to pay on dates specified by the Collector-General by direct debit from his or her account with a financial institution and the total of the amounts specified in that schedule shall be that person's best estimate of his or her total tax liability for his or her accounting period and he or she shall review on an ongoing basis whether the total of the amounts specified in that schedule is likely to be adequate to cover his or her actual liability for his or her accounting period and where this is not the case or is not likely to be the case, he or she shall agree a revised schedule of amounts with the Collector-General and adjust his or her direct debit amounts accordingly.

(4) The Collector-General may terminate an authorisation by notice in writing and, where an employer requests him or her to do so, the Collector-General shall terminate the authorisation.

(5) For the purposes of terminating an authorisation issued pursuant to this Regulation, the Collector-General shall, where he or she considers it appropriate, have regard to the following matters:

(a) he or she has reasonable grounds to believe that the authorisation has resulted or could result in a loss of tax,

(b) the employer —

(i) has failed to remit to the Collector-General within 14 days from the end of the preceding accounting period all amounts of tax which the employer was liable under these Regulations to deduct from emoluments paid by the employer during that accounting period, reduced by any amounts which the employer was liable under these regulations to repay during that accounting period, or

(ii) has furnished, or there is furnished on the employer's behalf, any incorrect information for the purposes of the issue to the employer of an authorisation, or

(iii) has failed to make within the required time limit all returns which the employer is required to make in accordance with the provisions of Regulation 31(1), or

(iv) has not complied with the conditions, if any, specified by the Collector-General under paragraph (3) of this Regulation in relation to the issue to the employer of an authorisation.

(6) In relation to each income tax month in respect of which he or she has not remitted an amount of tax in accordance with paragraph (1) of this Regulation or paragraph (1) of Regulation 28, an employer whose authorisation is terminated shall be deemed to have complied with paragraph (1) of Regulation 28 if he or she remits to the Collector-General, within 14 days of issue of a notice of termination, the amount of tax which he or she would have been required to remit in accordance with the provisions of paragraph (1) of Regulation 28 if he or she were an employer to whom an authorisation had not been issued.

(7) (a) An authorisation shall be deemed to have been terminated by the Collector-General on the date that an authorised person ceases to be an employer.

(b) An employer whose authorisation is deemed to have been terminated shall, in relation to any income tax month (or part of an income tax month) comprised in the accounting period which was in operation in his or her case on the date of such termination, comply with paragraph (1) of Regulation 29 as if he or she were an authorised person whose accounting period ended on the last day of the income tax month during which the termination occurred.

(c) The personal representative of a deceased employer shall be deemed to be the employer for the purposes of subparagraph (b)

(8) The provisions of paragraphs (2) to (7) of Regulation 28 shall apply to this Regulation as if references therein to “income tax month” were references to “accounting period”.