TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Updated guidelines for taxpayers’ agents or advisors

The Tax and Duty Manual Part 37-00-04b – Guidelines for agents or advisors acting on behalf of taxpayers – has been updated to reflect amended Forms PAYE A1 and A2.

Paragraph 6 is amended to advise that the client authorisation provided by a signed Form PAYE A1 or A2 remains in force for a maximum period of 4 years unless Revenue is formally notified of its cessation by the client or agent earlier than that time.

See eBrief No. 003/21 for full details.