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 Modernisation: Revenue letters

Employers and tax agents should have received letters from Revenue about PAYE Modernisation and employers’ obligations. There are three main categories of letters issuing to employers which include information tailored to employers’ circumstances.

Employers should have received letters in one of the following categories:

  1. Employers with payroll software
  2. Employers with ≥ 20 employees and no software
  3. Employers with < 20 employees and no software

The letters are further tailored based on the address of the employer and Revenue District Manger names are also tailored according to the employer’s Tax District.

If you are an agent that has one or more active employer registration you will receive a letter telling you about PAYE Modernisation. Agents will not receive a copy of the letter that goes to a client that is an employer.

Revenue are also writing to employers which according to their records do not currently have any employees and who have not made PAYE/PRSI/USC payments as an employer for the last two years.