984A Electronic system

Introduction

This section provides that with effect from 1 January 2019, any data required under the PAYE system of tax deduction, from Revenue or from an employer, must be made by electronic means. However, there are certain exceptions to this rule.

(1) Any return, statement, notification, instruction, information, declaration or claim, required under the PAYE system of tax deduction shall be made by electronic means, but not where the following apply:-

(2)(a) an employer that has been excluded by Revenue under Section 917EA from the obligation to use electronic means

(2)(b) a PAYE exclusion order exists, or

(2)(c) a direction has issued under Sections 985E or 985F

Relevant Date: Finance Act 2024