32 Inspection of employer's records.

[(1) Upon request made to him or her at any premises of an employer by an authorised officer, any person, being the employer or a person employed by the employer at the premises, shall produce to the authorised officer for inspection all wages sheets, certificates of tax credits and standard rate cut-off point, tax deduction cards, and other documents and records whatsoever relating to the calculation or payment of the emoluments, including notional payments, of employees of the employer or the deduction of tax from, or the remittance of tax under section 985A(4) of the Principal Act in respect of, such emoluments as may be in that person's powers, possession or procurement.]¹

(2) Where in pursuance of this Regulation an authorised officer requests production of any documents or records, he or she shall, on request, show his or her authorisation for the purposes of this Regulation to the person concerned.

(3) The documents and records specified in paragraph (1) of this Regulation, other than certificates of tax credits and standard rate cut-off point and the temporary tax deduction forms, and emergency cards, and the documents corresponding to those forms and cards, referred to in Regulation 31, shall be retained by the employer for a period of six years after the end of the year to which they refer, or for such shorter period as the Revenue Commissioners may authorise by notice in writing to the employer.