31 Return by employer at end of year.

(1) Within 46 days from the end of the year, or from the date on which the employer ceases permanently to be an employer to whom Regulation 7(1) applies, whichever is the earlier, the employer shall send to the Collector-General —

[(a) in such form as the Revenue Commissioners may approve or prescribe, a return in respect of each employee showing the total amount of the emoluments, including emoluments in the form of notional payments, paid by the employer to or on behalf of the employee during the year and the total net tax deducted from the emoluments,]¹

(b) any temporary tax deduction form, or such other document corresponding to a temporary tax deduction form as may be authorised by the Revenue Commissioners, used by the employer during the year for an employee in respect of whom a tax deduction card was not received,

(c) any emergency card, or such other document corresponding to an emergency card as may be authorised by the Revenue Commissioners, used by the employer during the year for an employee in respect of whom a tax deduction card was not received, and

[(d) a statement, declaration and certificate in the prescribed form showing-

(i) the total amount of notional payments paid by the employer to or on behalf of every employee during the year, and

(ii) the total net tax deducted or repaid by the employer in respect of every employee during the year.]²

(2) Where the employer is a body corporate, the declaration and the certificate referred to in subparagraph (d) of paragraph (1) of this Regulation shall be signed either by the secretary or by a director of the body corporate.