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: List of Employees

We informed you last month in tax.point that Revenue will be requesting a list of employees from all employers on a phased basis over the coming weeks. Revenue have requested a List of Employees from employers in the legal, accounting, management, architecture, engineering, technical testing and analysis sectors. This is the first tranche of such requests. The second tranche is expected this month and the third and final tranche in September. The request is presented by way of a banner on the ROS homepage screen for both employers and their tax agents.

It is important to note that if there is a difference between the employer’s list as submitted and Revenue’s record then Revenue will take action. For example, employees registered as working for that employer on Revenue’s records but not included on the employer’s List of Employees will be ceased on Revenue’s records. The cessation date will be recorded as the date the List of Employees is received by Revenue. This will mean that a Revenue Payroll Notification (RPN), which is the equivalent of the current P2C, will not be available for that employee in 2019. We understand from discussions with Revenue that the employee will receive a revised Tax Credit Certificate (TCC) which will tell them they have been ceased on their employer’s payroll records; however, such employees may not appreciate the significance of the revised TCC.

Revenue have published a manual on the List of Employees which provides details on the information to be included on the list, how to upload the list, how Revenue will process the information and the action that will be taken.

Revenue have also published a new manual to provide guidance on how to complete and submit a List of Employees through ROS.

The manual confirms that the facility to upload the List of Employees will be accessible under the ‘Employer Services’ screen in ROS. Employers and agents will be notified of when it is available to use through ROS by way of a banner on the My Service home screen. Details of the notification are set out in the manual.

The manual also provides details on the information to be included on the list, how to upload the list, how Revenue will process the information and the action that will be taken.