Posted by Revenue eBrief No. 003/21
Guidelines for Agents or Advisors acting on behalf of taxpayers – updated Forms PAYE A1 and A2
Tax and Duty Manual Part 37-00-04b – Guidelines for Agents or Advisors acting on behalf of taxpayers – is 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.
Extract:
6 Agent/client link for PAYE clients
The process for linking an agent to a PAYE client is different to that which applies to other taxes.
There are 2 separate forms, Authorisation Form PAYE A1 and Authorisation Form PAYE A2. The key difference between the 2 forms is that the PAYE A2 authorises the agent to directly receive tax refunds on behalf of their (PAYE only) client.
The agent must ensure that the client’s email is as provided by the client on the PAYE A1/A2 mandate. Under no circumstances should either an agent’s email address or a fictitious email address be entered on these forms.
A signed Form PAYE A1 or Form PAYE A2 authorises the linked agent to act for that client only, even in joint assessed cases. If an agent is seeking to represent both spouses, signed Forms PAYE A1 or PAYE A2 are required for both spouses. 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. [The submission of an updated Authorisation Form after 4 years will renew the authorisation.]
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