Revenue eBrief No. 30/09
Practitioner Access to PAYE Anytime – Client Bank Account Details must be Provided
In eBrief 65/07 Revenue announced that practitioners could access online services for their PAYE clients, provided that the client was included on their client list under PAYE.
This facility was developed to allow practitioners access to all available PAYE transactions on ROS for their PAYE clients using the practitioner's ROS digital certificate. This included the ability to view clients’ tax credits, claim tax credits for the current year, claim reviews or repayments for previous years – e.g. health expenses – and update clients’ addresses.
For PAYE cases, the bank account details to be provided must be those of the client. A practitioner must not input/amend the bank account details on the client record to their own/their practice's bank account details. While repayment claims may be made on a client's behalf, Revenue's policy is that tax repayments are made directly to our customers.