30 Employer failing to pay tax.

(1) If within 14 days from the end of any income tax month or accounting period (as provided for in Regulation 29) the employer has remitted no amount of tax to the Collector-General under Regulation 28 or 29 for that income tax month or accounting period, as the case may be, and the Collector-General is unaware of the amount, if any, which the employer is liable so to remit, the Collector-General may give notice to the employer requiring him or her to send to the Collector-General, within the time limited in the notice, a return showing the name of every employee to whom or on behalf of whom he or she made any payment of emoluments or repayment of tax in the period from the preceding 1 January to the day (being the last day of an income tax month or of an accounting period) specified by the notice, together with such particulars with regard to each such employee as the notice may require, being particulars of —

(i) the amount of the tax credits and standard rate cut-off point appropriate to the employee's case;

(ii) the payments of emoluments made to or on behalf of him or her during that period, and

(iii) any other matter affecting the calculation of the tax which the employer was liable under these Regulations to deduct or to repay to the employee during that period,

and the employer shall comply with the requirements of the notice.

[(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”.]¹

(2) In a case referred to in paragraph (1) of this Regulation the Collector-General shall ascertain, in like manner as the employer should, under these Regulations, have ascertained, the amount of tax which the employer should have deducted from the emoluments, and shall notify the amount to the employer.

(3) A notice given by the Collector-General under paragraph (1) of this Regulation may extend to two or more consecutive income tax months or two or more accounting periods, as the case may be.

(4) A notice may be given by the Collector-General under paragraph (1) of this Regulation notwithstanding that an amount of tax has been remitted to the Collector-General by the employer under Regulations 28 or 29 for any income tax month or accounting period, if the Collector-General is not satisfied that the amount so remitted is the full amount which the employer is liable to remit to him for that income tax month or accounting period, as the case may be, and the provisions of this Regulation shall have effect accordingly.