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.