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

PAYE A1 Clarification from Revenue

Following concerns raised by members regarding the requirement to submit a PAYE A1 mandate for income tax clients, we received confirmation from Revenue through the TALC forum that the income tax agent link is sufficient to grant agent’s access to a client’s PAYE information where the client has an income tax registration number and a PAYE registration.

This means that in cases where access to PAYE information is required a PAYE A1 mandate is not necessary if the income tax agent link is in place for a client registered for income tax and PAYE. Revenue advises that the agent can contact the relevant Tax District.

Where the taxpayer only has a PAYE registration the PAYE A1 mandate will be required. Details on the procedures for the PAYE mandates were reported in Chartered Accountants Tax News last November. Further information on registering a client for income tax and the agent link is available from the eRegistration section on the Revenue website.