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PAYE compliance

Tax and Duty Manual PAYE (Employers) Compliance has been updated to reflect an employer’s obligations under the Income Tax (Employments) (Consolidated) Regulations 2001 (as amended) – commonly known as the PAYE Regulations.

The updates relate to the obligations under:

  • Regulation 7 – Register of Employers
  • Regulation 8 – Register of Employees
  • Regulation 20 – Change of employment where new employer received Form P45 from employee
  • Regulation 22 – Employer notification to Revenue where employer has not received a Form P45 from new employee

and to the penalties for breaches of these Regulations.


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