28 Return by employer at end of USC year

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

(a) a return, in a form approved by the Revenue Commissioners, in respect of each employee to whom payment of relevant emoluments was made during that USC year showing—

(i) the total relevant emoluments paid to the employee in the USC year,

(ii) the total amount of USC payable as respects the employee in the USC year, and

(iii) the dates of commencement and cessation within the USC year of the employment of the employee, where applicable, and

(b) a statement, declaration and certificate in a form approved by the Revenue Commissioners, showing the total amount of USC that the employer was liable to remit in respect of every employee to whom payment of relevant emoluments was made in the USC year.

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