TaxSource Total

Here you can access relevant source documents which support the summaries of key tax developments in Ireland, the UK and internationally

Source documents include:

  • Chartered Accountants Ireland’s representations and submissions
  • published documents by the Irish Revenue, UK HMRC, EU Commission and OECD
  • other government documents

The source documents are displayed per year, per month, by jurisdiction and by title

Revenue Factsheet on New Employer Service

“Revenue Introduces New Service for Employers

New Dedicated Service for Employers

The Revenue Commissioners will shortly introduce a new telephone service that will provide a single point of contact for all Employer enquiries. The new services is up and running from 30November 2007.

LoCall: 1890 25 45 65

The new service at the LoCall number is devoted exclusively to employers queries.

The national call centre will be based in the Collector-General's Office, Nenagh, Co. Tipperary and will build on the resources and expertise already in the Employer Information and Support Service.

On-line Services

For a number of years, Revenue has delivered a comprehensive range of electronic services to business customers through ROS, the Revenue On-Line Service. ROS has made it easy for business customers to file and pay their tax returns/liabilities and continues to expand and develop.

The introduction of the new Employers Service has been timed to link in with recent developments to ROS so that they will combine to deliver an integrated range of services to employers relating to PAYE/PRSI.

Biggest issue for employers: Commencing new employees

Revenue's analysis of contacts from employers indicates that the single issue that accounts for the majority of contacts relates to commencing new employees in employment.

We have introduced new developments to ROS that will facilitate employers in completing this task in a quick and straightforward manner. These developments mean that employers – and their agents – can file the following forms online through ROS:

  • P45 (Part 1) – ceases an employment
  • P45 (Part 3) – commences an employment for a new employee where the employee has provided a P45 (part 3) from the previous employer.
  • P 46 – commences an employment for a new employee where the employee has not provided a P45 (Part 3) from the previous employer.

The ROS on-line service will provide the most efficient service for the commencement and cessation of employments and will result in much faster processing and turnaround times than submission of the paper versions of these forms.

Local Revenue District offices will continue to efficiently process paper versions of the forms P45 and P46, but employers will receive a marked reduction in turnaround times by using ROS.

Revenue has also recently introduced major developments to services for employees. PAYE On-Line provides a range of new electronic self-services for employees including:

  • Requesting a balancing statement
  • Viewing their tax record
  • Claiming tax credits
  • Applying for refunds of tax”