TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Income Tax (Employment) Regulations 2008

Revenue have made regulations to amend the Income Tax (Employments) (Consolidated) Regulations, 2001, that prescribe the manner in which the deduction of tax from salaries and wages under the “Pay As You Earn” system operates.

The Regulations, which take effect from 1 January 2009, are mainly of a technical nature to take account of Information Technology developments; the restructuring of the Office of the Revenue Commissioners; and the redesign of forms used in the operation of the PAYE system.

Income Tax (Employment) Regulations 2008 are reproduced at Section 2.03.