Revenue Note for Guidance

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Revenue Note for Guidance

531F Power of inspection


This section provides for the powers of inspection as set out in section 903 and Regulation 32 of the PAYE Regulations will apply.


The provisions of section 903 and regulation 32 of the PAYE Regulations, particularly in relation to the inspection of records by an authorised officer of the Revenue Commissioners, shall apply with such necessary modifications as are required, to particulars which an employer is required to record, as they apply to PAYE records generally.

Relevant Date: Finance Act 2021