Revenue Note for Guidance
This section requires employers to return statistical details in relation to tax relief for contributions to pension arrangements provided to employees through payroll systems. The information required is returned along with the PAYE details employers are required to provide to Revenue under section 985G(2) and the Income Tax Regulations 2018.
(1) The payments and contributions to pension arrangements which are subject to the reporting are —
(2) Employers are required to include additional details on the notification to Revenue required under section 985G(2). This notification is required on or before the making of a payment of any emoluments under the PAYE system. The additional details to be included are —
(3) The penalty provisions of section 1052 and 1054 are applied for a failure to make the notification provided for by this section.
Relevant Date: Finance Act 2021