New arrangements for PAYE Tax Agency Services came into effect on 15th October 2012 and were issued due to an increase in the number of service providers offering to assist PAYE taxpayers to review their tax liabilities and tax credits.

These arrangements have now been revised and updated to include details on the following:

• Requirements for the retention of documents,
• The provision of a client’s personal e-mail address when using PAYE Anytime,
• The use of electronic signatures, and
• The nature of supporting documentation required to verify taxable sources of income.

Revenue Mandates PAYE A1 and PAYE A2 have been revised to reflect the changes in relation to retention of documents and the provision of a client’s personal e-mail address. It is recommended that a revised PAYE A1 or PAYE A2 mandate be uploaded using the e-Registration facility on ROS when next submitting a claim or Return of Income to Revenue for existing clients.

Full details on the revised arrangements can be found in the Tax and Duty Manuals which are available on the Revenue website, www.revenue.ie under About Us > Freeedom of Information > Tax and Duty Manuals Section 16 > Compliance Manual.

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