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Institute Responds to Six Consultations on Key Tax Incentives for Business (Irish Tax Review 2019 Issue 3)

Irish Tax Review Julie Burke Clare McGuinness
2019-09-24
Allow an employer to apply the FED at source to an employee’s salary, given PAYE Modernisation. This would reduce the administrative burden and delays experienced by employees in obtaining the FED and would provide Revenue with greater visibility of the number of people claiming the relief in any given year.
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Taxation of Employments: Common Issues During Revenue Interventions (Irish Tax Review 2018 Issue 4)

Irish Tax Review Julie Burke Paul Nestor
2018-12-11
With the increase in computer-based audits, Revenue is able to determine very quickly whether payroll taxes were operated based on a P2C that was issued. Of course, to date, this issue comes to light only for historical returns. The advent of PAYE Modernisation will highlight the issue in real time for Revenue. … With the introduction of PAYE Modernisation and the collation of the information now available to Revenue, there is no doubt that there will be a greater number of Revenue interventions in relation to payroll matters going forward. As noted above, s986A TCA 1997 and the associated guidance on re-grossing apply from 1 January...
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Assessing the Impact of the Revenue Realignment (Irish Tax Review 2020 Issue 2)

Irish Tax Review Julie Burke Aidan Lucey Eoghan Dockrell
2020-07-07
‘The realignment was driven by several environmental factors including, growth in taxpayer numbers and business activity, taxpayer expectations of consistent and fair treatment, greater use of IT/technology and the roll out of PAYE modernisation.’ … ...Code was published in 2010 (with piecemeal amendments being made in the intervening period), the landscape has changed considerably. It is important to ensure that the key provisions in the Code remain fit for purpose in the context of recent developments in the tax eco-system such as PAYE Modernisation, transfer pricing, offshore matters and e-audits.
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Tax Controversy in the Boardroom (Irish Tax Review 2018 Issue 4)

Irish Tax Review Julie Burke Sandra Brennan
2018-12-11
The PAYE Modernisation project will involve the most significant reform of the PAYE system since its introduction in 1960 and is a clear example of the technological advancements made by Revenue.
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Making Tax Digital: New UK Regime (Irish Tax Review 2019 Issue 2)

Irish Tax Review Julie Burke Senan Kavanagh Jennifer Upton
2019-06-20
This also raises the question of when such measures are likely to be introduced in Ireland. Revenue’s first step into the world of real-time reporting, PAYE Modernisation, is now up and running. Changes to the administration of VAT and other operational taxes may be a logical next step as Revenue continues to modernise Ireland’s tax system.
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Social Welfare, Pensions and Civil Registration Act 2018 (Irish Tax Review 2019 Issue 2)

Irish Tax Review Julie Burke Olive O’Donoghue
2019-06-20
PRSI Amendments for PAYE Modernisation … PAYE Modernisation and real-time reporting for the administration and operation of the PAYE system were introduced from 1 January 2019. Extensive legislative changes to the PAYE rules were initially made by Finance Act 2017 and the Income Tax (Employments) Regulations 2018, which were released on 7 September 2018 to...
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Employment Taxes: The Next Frontier (Irish Tax Review 2018 Issue 3)

Irish Tax Review Julie Burke Daryl Hanberry Debbie Jennings
2018-09-28
...standing internal practices or genuine misunderstanding on the part of employers regarding the rules on the tax treatment of certain items. The area has undergone significant change in recent years, and the pace of change is only increasing. In line with significant changes such as the impending introduction of PAYE modernisation in 2019, it is unsurprising that more Revenue eBriefs had issued by May 2018 than were issued in all of 2017, most deal with employment tax topics. As a result, employment taxes are an ongoing area of focus in Revenue audit and interventions. … PAYE Modernisation is due to come into effect from 1 January 2019 and will be the largest change to the operation of payroll since the introduction of PAYE in 1960. Given the wide-ranging impact on the reporting of all employment taxes, there is an opportunity for employers to review their... … With PAYE Modernisation around the corner, employers should be reviewing their policies around travel and subsistence to ensure that all amounts that are being paid tax-free are in line with the current Revenue guidance and that any amounts that are taxable are identified on a real-time basis and reported through... … The introduction of PAYE Modernisation provides a rare opportunity for employers to take a holistic view of their tax and payroll function from an employment taxes perspective. It is important that employers take this opportunity to review their overall payroll processes and procedures to ensure that the flow of data will allow them to...
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Legislation & Policy Monitor (Irish Tax Review 2020 Issue 1)

Irish Tax Review Julie Burke Lorraine Sheegar
2020-03-23
Revenue has updated the “Code of Practice for Revenue Audit and Other Compliance Interventions”. The revisions relate primarily to PAYE Modernisation but include other, minor changes.
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Legislation & Policy Monitor (Irish Tax Review 2019 Issue 3)

Irish Tax Review Julie Burke Clare McGuinness
2019-09-24
No. 93 PAYE Modernisation Update – Employers and Payroll Agents … Revenue provided an update on PAYE Modernisation developments, including the availability to employees via myAccount of payroll information as submitted to Revenue by their employers. Some recurring issues with payroll submissions received from employers are highlighted. Revenue confirmed that is will continue to assist any employer who is experiencing genuine difficulty in complying with the...
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Legislation & Policy Monitor (Irish Tax Review 2019 Issue 1)

Irish Tax Review Julie Burke Clare McGuinness
2019-04-01
No. 204 National Employer Helpline – Extended Opening Hours to Support PAYE Modernisation … The National Employer Helpline telephone opening hours are being extended to facilitate employers during the transition to PAYE Modernisation. … No. 215 PAYE Modernisation – Project Update … Revenue has published a new manual listing the Tax and Duty Manuals that have been updated or created to reflect PAYE Modernisation changes.
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