Revenue recently commenced a compliance programme for all employers availing of the TWSS. This is not a Revenue audit programme. The programme is set to operate over several months with letters issuing in tranches to employers and tax agents via ROS/MyEnquiries. The letter will be titled “COVID-19: Employer COVID-19 Compliance” in the Enquiries Record.

The letter requests summaries and documentary evidence to establish that:

• employers participating in the scheme meet the eligibility criteria
• employees are receiving the correct amount of subsidy, and
• the subsidy amount is being correctly identified in employee payslips.

Revenue may also look for any late PAYE and VAT returns to be submitted.

The employer has five days to respond to Revenue’s letter. Chartered Accountants Ireland under the auspices of the CCAB-I raised concerns about the timing and extent of this compliance check at a recent TALC meeting and we issued a press release to publicly voice our concerns.

Further details and information can be found in Revenue eBrief No. 117/20.