Revenue Note for Guidance

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Revenue Note for Guidance

988 Registration of certain persons as employers and requirement to send certain notifications

Summary

The Revenue Commissioners may register a person as an employer if they have reason to believe that the person is an employer and has not registered as such. The Revenue Commissioners must notify the person of the registration. The person has the right to appeal to the Appeal Commissioners against the registration and their decision on the matter is final and conclusive.

Details

(1) The Revenue Commissioners may register a person as an employer where they have reason to believe that the person is an employer but has not sent the required notification to the Revenue Commissioners. They must issue a notice to the person informing the person of the registration.

(2)(a) The person has a right to appeal against the registration to the Appeal Commissioners within 14 days after the date of the notification. The decision of the Appeal Commissioners on the matter is final and conclusive.

(2)(b) If no appeal is made the person is regarded as an employer.

(2)(c) If the Appeal Commissioners find in favour of the person, the Revenue Commissioners must delete the person’s name from the register of employers.

(3)(a) If an employer is not liable to remit tax to the Collector-General at the end of a tax month, the employer must, within 9 days of the end of that month, forward a nil return to the Collector-General.

(3)(b) If a person ceases to pay emoluments to which this Chapter applies, the person must notify the Revenue Commissioners to that effect within 14 days of ceasing to pay such emoluments.

(4) The provisions of section 987 (penalties for breaches of regulations) apply to failures to comply with the provisions of subsection (3) in the same way they apply to breaches of the regulations made under this Chapter. Thus, a penalty of €1,520 applies in relation to such a failure while, in the case of such a failure by a body of persons, a separate penalty of €950 applies to the secretary of the body.

Relevant Date: Finance Act 2021