Compliance Programme for Agent Services representing PAYE Taxpayers

Revenue eBrief No. 101/20

Compliance Programme for Agent Services representing PAYE Taxpayers

The Tax and Duty Manual Compliance Programme for Agent Services representing PAYE Taxpayers has been withdrawn as its contents have been incorporated into Tax and Duty Manual Part 37-00-04b – Guidelines for Agents Acting on Behalf of Taxpayers.

Extract:

  1. Introduction

This manual outlines procedures for agents acting on behalf of taxpayers. It also provides guidelines for Revenue staff in dealing with agent/client links. The manual replaces TDM Part 37-00-04A, Assigning Cases to a Practitioner – Use of TAIN. See also Tax and Duty Manuals Agent’s Guide to the Collector-General’s Division and Compliance Programme for Agent Services representing PAYE taxpayers.