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 eBrief No. 25/14 PAYE Tax Agency Services - Form P 21

Up until recently, end of year PAYE Balancing Statements (Form P 21) issued to Agents in paper format in some instances. Please note that as and from 7 April 2014, in line with Revenue’s objective to increase the usage of electronic channels, Form P21 will no longer issue in paper format to PAYE Agents. It will be available to agents and to PAYE Anytime registered customers via PAYE Anytime only. Paper versions of Form P21 will continue to issue to taxpayers who are not registered for PAYE Anytime.

Agents are reminded that they are not permitted to select the e-output option on PAYE Anytime. This is to ensure that the client receives copies of all correspondence issued by Revenue in relation to their PAYE tax affairs (Paragraph 3 of eBrief No. 52/12 refers).

Source: Revenue Commissioners. www.revenue.ie Copyright Acknowledged.