Help Clear search
The phrase "PAYE Modernisation" was automatically detected. Click here to run the search without automatically detecting phrases.
Sort by
Show

Legislation & Policy Monitor (Irish Tax Review 2019 Issue 4)

Irish Tax Review Julie Burke Clare McGuinness
2019-12-09
On Budget Day Revenue launched a consultation on dividend withholding tax (DWT) real-time reporting. This follows the Budget announcement of plans to modify the DWT regime by using real-time data received under PAYE Modernisation to personalise the rate of DWT payable on distributions. Under the new regime Revenue will provide a personal withholding rate to allow companies that pay dividends directly to individuals to calculate the DWT to be deducted for each individual. The gross dividend paid and the associated DWT will then... … The contents of Revenue’s Tax and Duty Manual Part 42-04-69 are no longer relevant as the List of Employees was required to be submitted during 2018 in preparation for PAYE Modernisation.
...

Legislation & Policy Monitor (Irish Tax Review 2018 Issue 4)

Irish Tax Review Julie Burke Clare McGuinness
2018-12-11
Revenue’s manual has been amended to include an example clarifying an employer’s obligation when dealing with a death case after PAYE Modernisation (i.e. from 1 January 2019). … ...been replaced with a link to the SARP Tax and Duty Manual (Part 34-00-10), which has also recently been updated. Further changes will be made to Part 42-04-35 in due course to take account of the significant changes arising due to the introduction of PAYE Modernisation from 1 January 2019.
...

Automating Data Flow: Evolution of the Compliance Process (Irish Tax Review 2018 Issue 4)

Irish Tax Review Julie Burke James McNally
2018-12-11
, looked at the increasing digitisation of the compliance process and the transmission of compliance data and returns from taxpayers to tax authorities in electronic rather than paper format. The requirements for electronic transmissions continue to progress, with taxpayers now preparing for PAYE Modernisation, which is coming into effect from January 2019.
...

Legislation & Policy Monitor (Irish Tax Review 2018 Issue 3)

Irish Tax Review Julie Burke Anne Gunnell
2018-09-28
Revenue has published a new Manual, “List of Employees – Guidelines for Employers”, to provide guidance to employers on how to complete and submit a List of Employees through ROS. The List of Employees is a preparatory step for PAYE Modernisation that will ensure that both Revenue and employer records are accurate and up to date. The facility to upload the List of Employees will be made available on a phased basis throughout the remainder of 2018. Employers will be notified of its availability through ROS.
...

Legislation & Policy Monitor (Irish Tax Review 2019 Issue 2)

Irish Tax Review Julie Burke Clare McGuinness
2019-06-20
No. 020 PAYE Modernisation Update … Revenue provided an update on PAYE Modernisation including frequently encountered validation errors and a reminder that payment of the liability due does not remove an employer’s obligation to report the required details at the right time, i.e. on or before the making of any payment to an employee, in accordance with the new... … With the introduction of PAYE Modernisation from 1 January 2019, new Regulations governing the operation of income tax and USC under the PAYE system have taken effect: the Income Tax (Employments) Regulations 2018 and the Universal Social Charge Regulations 2018. Revenue’s Tax and Duty Manual Part 42-04-71 and Part 18D-... … No. 052 PAYE Modernisation Update – Employers and Payroll Agents
...

Finance Act 2017: The Miscellaneous Provisions (Irish Tax Review 2018 Issue 1)

Irish Tax Review Julie Burke Gráinne Duggan
2018-03-23
...double taxation and, in particular, the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting. These particular provisions are covered in more detail in the articles by Jacinta Shinnick, "Finance Act 2017: Corporation Tax Measures", and Pat O'Brien, "PAYE Modernisation: A Practitioner’s Perspective", in this issue.)
...

Legislation & Policy Monitor (Irish Tax Review 2017 Issue 4)

Irish Tax Review Julie Burke Anne Gunnell
2017-12-15
The Finance Bill includes provisions to underpin the “real-time” PAYE reporting regime that will become law from 1 January 2019. However, in preparation for PAYE Modernisation, there are a few measures that will take effect from 1 January 2018. These include a move from taxation on an earnings basis to taxation on a receipts basis under Schedule E and a change whereby if PAYE is not withheld by employers on all emoluments paid to employees... … No. 89 PAYE Modernisation … ...position, e.g. by submitting a Form P46. Revenue will then issue Tax Credit Certificates (P2C) to the employers for these employees. The letters will be issued in several tranches and will be sent to the employer’s ROS inbox. This Revenue initiative is part of the PAYE Modernisation programme. It is aimed at ensuring that the employment data that Revenue holds on record is accurate and that employers are correctly applying the PAYE regulations. Revenue has recently developed a leaflet to help small employers ensure that their PAYE records are up to date and that the correct...
...

Legislation & Policy Monitor (Irish Tax Review 2017 Issue 3)

Irish Tax Review Julie Burke Anne Gunnell
2017-10-05
No. 29 PAYE Modernisation – Report on Public Consultation Process … Revenue has published a feedback report following the consultation on PAYE modernisation. It outlines the key themes raised in the 77 responses to the consultation and Revenue’s feedback on these issues.
...

Legislation & Policy Monitor (Irish Tax Review 2018 Issue 1)

Irish Tax Review Julie Burke Anne Gunnell
2018-03-23
...of Employment Affairs and Social Protection into an employee’s Tax Credit Certificate from 1 January 2018. This will have the effect of reducing the employee’s available tax credits and rate bands. An employee’s USC rate band will not be affected. This change is necessary because of PAYE Modernisation and the introduction of the General Data Protection Regulation (GDPR). This aligns the treatment of Illness/Occupation Injury Benefit with the current treatment of Maternity and Paternity Benefits.
...

Legislation & Policy Monitor (Irish Tax Review 2016 Issue 4)

Irish Tax Review Julie Burke Aidan Lucey
2016-12-14
PAYE Modernisation – Public Consultation Paper … On Budget Day Minister Noonan announced the launch of a public consultation on proposals to modernise the PAYE system. Under the modernised framework, it is proposed that employers would report to Revenue pay, tax and other deductions, as well as details of any employees leaving the employment, at the same time as they run their payroll....As part of the consultation process, Revenue notes that it
...