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Recent Revenue eBriefs (Irish Tax Review 2023 Issue 3)

Irish Tax Review Julie Burke Lorraine Sheegar
2023-09-29
“The Employers’ Guide to PAYE” (applicable up to 31 December 2018) has been updated at Appendix 2, “List of forms used by employers/agents”, to remind taxpayers that the Forms P30, P45, P46 and P35 have been abolished and replaced by new procedures under PAYE Modernisation. Accordingly, these forms are not available for filing in ROS online or offline.
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Revenue’s New Compliance Intervention Framework (Irish Tax Review 2022 Issue 1)

Irish Tax Review Julie Burke Sarah Waters
2022-04-07
From 1 May 2022, we will better support our objective by further enhancing our real-time engagement with taxpayers, using the insights from PAYE Modernisation to expand real-time compliance management of Revenue’s segmented case-base. This will see us incorporate our traditional tax audit approach within a Compliance Intervention Framework that provides a graduated response to risk and continued non-compliance. The graduated response ranges from self-correction opportunities up to tax...
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Revenue Highlights the Importance of Data Quality in Payroll Reporting (Irish Tax Review 2021 Issue 3)

Irish Tax Review Julie Burke
2021-09-22
Since 1 January 2019, as a result of PAYE Modernisation, employers and pension providers are reporting details of employees’ and pension recipients’ pay and statutory deductions to Revenue every time they are paid. The receipt of real time payroll information enables Revenue to secure the right amount of tax at the right time and to provide extended online... … PAYE Modernisation delivered the most significant reform of the PAYE system since it was first introduced in 1960. This transformation combines technological advances with efficient business processes to provide a transparent, streamlined interface of employment pay and deductions and employers’ reporting obligations with Revenue services. The ongoing success of the... … ...Subsidy Scheme (EWSS) would not have been possible, end of year P35 processing would still be an administrative requirement, and employers would still be providing each of their employees with a P60 every year. A Revenue survey of employers indicated that 78% of those surveyed found that PAYE Modernisation has led to payroll now taking less time to administer, while 89% of employers have found it easier to submit tax returns and payments in respect of their employees to Revenue since PAYE Modernisation was introduced. … Revenue has had a comprehensive programme of data analysis in place since the launch of PAYE Modernisation in January 2019. This data analysis is used for several activities including:
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Policy and Representations Monitor (Irish Tax Review 2022 Issue 2)

Irish Tax Review Julie Burke Lorraine Sheegar
2022-07-15
Revenue’s manual “Guidelines for Issuing Manual PAYE/PRSI/USC/LPT Annual P35 Estimates and Amended Estimates” has been archived as its contents are no longer relevant due to PAYE Modernisation and system updates.
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Expansion of UK’s “Making Tax Digital” Regime (Irish Tax Review 2021 Issue 1)

Irish Tax Review Julie Burke Senan Kavanagh Jennifer Upton
2021-04-19
...the gathering of transaction data. Other examples are the introduction of real-time reporting (SII) in Spain; the SAF-T (standard audit file for tax) in France, Portugal, Poland and others; and e-invoicing regimes in Italy and Greece, as well as the introduction of PAYE Modernisation in Ireland.
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Finance Act 2020: Encashment Tax, PSWT Modernisation and Share Reporting Requirements (Irish Tax Review 2021 Issue 1)

Irish Tax Review Julie Burke Anna Holohan
2021-04-19
...areas of encashment tax, PSWT reporting and share reporting. The overarching theme of these amendments is a move to the digitisation and modernisation of reporting. This is unsurprising, as Revenue’s “Statement of Strategy 2020–2022” stated that “we will build on our advanced digital platform and PAYE Modernisation by designing innovative and dynamic systems”. This move to electronic reporting should ease the administrative burden on both Revenue and taxpayers and thereby increase the efficiency of the tax system. It is expected that this digitisation and modernisation of the tax system will be seen in other areas...
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“A Great Engine of Finance”: PAYE 60 Years On (Irish Tax Review 2021 Issue 2)

Irish Tax Review Julie Burke Pat O’Brien
2021-06-24
...If one conclusion emerges from a review of PAYE over the past 60 years, it is that the PAYE system has shown itself to be remarkably adaptable. In the years since 1960 it has seen major changes, from the implementation of the unified tax system in the 1970s to PAYE Modernisation in the 21st century. That it has taken all of these changes in its stride is a testament to the genius of those who devised the system back in the 1940s. For future historians of the PAYE system, perhaps the most unlikely of all these developments will be...
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Tax Representations Update (Irish Tax Review 2019 Issue 3)

Irish Tax Review Julie Burke Mary Healy
2019-09-24
The ninth annual Meet the Members Tour took place in June, and it continues to be a major event in the Institute’s calendar. Topical issues covered included Revenue’s new divisions, tax appeals, the latest on PAYE Modernisation, and Revenue services for tax practitioners.
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“A Taxing Challenge”: Employment Tax Compliance in an Ever-Changing World (Irish Tax Review 2020 Issue 2)

Irish Tax Review Julie Burke Marie Caulfield Alex Manek
2020-07-07
“we will build on our advanced digital platform and PAYE Modernisation by designing innovative and dynamic systems. This will position us as a leading tax and customs administrator in the area of real-time activity and automated programmes” … The pinnacle of this evolving employment tax landscape was the introduction of PAYE Modernisation on 1 January 2019 – the most significant reform of the PAYE system since its introduction in the 1960s and a clear example of Revenue’s commitment to using technology to manage the tax compliance process with employers and employees. The impact of this on businesses is that there... … To date, Revenue has been “light touch” in the use of the vast legislative and regulatory powers available to it under PAYE Modernisation to penalise employers for PAYE errors, but this may not be the case in the not-too-distant future. There was increased activity by Revenue in issuing fixed penalty notices and fines of €4,000 for breaches of the PAYE Regulations in the lead-up to PAYE Modernisation, with a report in the  … Although the roll-out of the PAYE Modernisation project was probably the most visible technological advancement that has helped to reshape the employment tax landscape in Ireland, it is certainly not the only significant change that we have seen in recent years. Year on year, technology continues to represent the second highest category of Revenue’s...
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Legislation & Policy Monitor (Irish Tax Review 2021 Issue 2)

Irish Tax Review Julie Burke Lorraine Sheegar
2021-06-24
No. 021 PAYE Modernisation Procedural Changes … Revenue’s manual “PAYE Modernisation Procedural Changes” was created to highlight changes to existing Revenue manuals that were brought about by PAYE Modernisation. The information in this manual is no longer relevant, and it has been archived.
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