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

How do you use Revenue’s PAYE Service?

Chartered Accountants have told us of their concerns with operational aspects of the new Revenue PAYE service. We have raised these concerns with Revenue. Read the tips for using the service we have received from Revenue:

  1. Agents need to be linked to their client’s PAYE registration in order to access PAYE Services. Agents can make this link using the Manage Tax Registrations tab in Client Services.
  2. A full history of Tax Credit Certificates is available to agents in My Documents. These documents can be viewed, printed or downloaded as needed.
  3. Agents of clients with a PAYE registration (who don’t also have an Income Tax registration) can request an end of year statement (P21). This can be done via two different services. The end of year statement service has replaced the ‘Request a P21 Balancing Statement’ service that was previously available in PAYE Anytime.
  4. Pay, tax and USC details are available (once the employer P35 is received and uploaded to Revenue’s records) in the following services:
    • Form 12 – this service is only available to agents of non-IT registered taxpayers (as IT registered taxpayers must file a Form 11)
    • End of year statement (P21) – this service is only available to agents of non-IT registered taxpayers (as IT registered taxpayers must file a Form 11)
    • Pre-populated Form 11(PAYE/BIK/Pensions (1) tab) – this service is available to agents of IT registered taxpayers.

We are also aware that Chartered Accountants, who acting as agents, cannot register new employments or pensions on behalf of their clients online as they do not have access to the Revenue’s Job and Pensions service which was launched in September 2016. We understand that agent access to the service will be available in December 2017.