Revenue will be visiting a number of employers to alert the employer to the issues identified with data submitted under the new real time PAYE system. Revenue’s objective is to assist the employer correct the data and ensure that correct data is submitted going forward. Details of common mistakes in the operation of the new system are set out in eBrief 93/19.

According to Revenue, these are “service for compliance visits” to provide additional assistance to employers on the correct operation of the new reporting requirements. The visits are not audits and the opportunity to self-correct without penalty is available to the taxpayer. Revenue told Chartered Accountants Ireland that they will make advance contact by telephone with the employer to ensure the visit is at a convenient date and time for the taxpayer. The employer will be advised what information to have available for the visit.