Revenue Note for Guidance

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Revenue Note for Guidance

531E Record keeping


This section details the obligations of employers in relation to record keeping on the operation of the income levy.


(1) In particular the employer is required to record-

  • A breakdown of payments to which levy applied;
  • The amount of levy deducted from each payment;
  • The total amount of the levy deducted; and
  • Dates of commencement and cessation of employees.

(2) Subsection (2) provides the records shall be in a form approved by the Revenue Commissioners and kept for 6 years after the end of the year of assessment.

Relevant Date: Finance Act 2021