Updated guidelines for taxpayers’ agents or advisors

Jan 18, 2021

The Tax and Duty Manual Part 37-00-04b - Guidelines for agents or advisors acting on behalf of taxpayers – has been updated to reflect amended Forms PAYE A1 and A2.

Paragraph 6 is amended to advise that the client authorisation provided by a signed Form PAYE A1 or A2 remains in force for a maximum period of 4 years unless Revenue is formally notified of its cessation by the client or agent earlier than that time.

See eBrief No. 003/21 for full details.