Revenue has published a new Tax and Duty Manual to provide guidance for caseworkers conducting compliance interventions in respect of employers who have incorrectly operated payroll taxes.
The guidance deals only with cases where an update of the employee’s payroll record is required due to the incorrect operation of the PAYE system by an employer as a result of error or carelessness. This guidance will apply to any self-correction or qualifying disclosure received and/or Revenue compliance intervention initiated following the publication of this Tax and Duty Manual.
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