Handling PAYE cases?
Revenue has released revised PAYE mandates which are important for any of your clients who are not in the self-assessment net.
Revenue has also updated their Tax & Duty Manual to reflect revised arrangements for PAYE agents.
The updates to the PAYE mandates and Tax & Duty Manual include details on the following:
- Requirements for the retention of documents,
- The provision of a client’s personal e-mail address when using PAYE Anytime,
- The use of electronic signatures, and
- The nature of supporting documentation required to verify taxable sources of income.
Further details are available in eBrief No. 67/15 here.