At a TALC meeting, Revenue noted that it will be conducting profile interviews over the coming months as part of its compliance work in conjunction with the PAYE Modernisation project.

Revenue will be conducting profile interviews with employers who did not respond to letters issued in late 2017 in cases where ten or more employees were on the P35 but the employer had not notified Revenue of their employment. A profile interview does not constitute a revenue audit and a taxpayer can still make a qualifying disclosure as set out in the Code of Practice for Revenue Audit and other Compliance Interventions. These profile interviews form part of a number of initiatives focused on PAYE compliance as part of PAYE Modernisation set to be introduced in 2019.