We have received reports of considerable delays with P46 applications. As a consequence P2Cs and employee Tax Credit Certs (TCC) are not issuing and emergency tax must be operated. We raised this issue with Revenue at a meeting of the TALC Collection subcommittee and Revenue have confirmed that there is currently a substantial backlog in processing P46 applications which is delaying the issue of P2Cs and TCCs.

According to Revenue, where new employers are not provided with the relevant parts of the Form P45 from the employee this has resulted in an increase in unnecessary P46 applications. Revenue have begun an educational campaign on the correct use of Form P45s and Form P46s with the aim of alleviating the number of unnecessary P46 applications and we understand that Revenue are working to address the backlog of P46 applications.