Upcoming changes to tax agent authorisations
Revenue is withdrawing the A2 process for Pay As You Earn (PAYE) taxpayers. This facility allowed PAYE taxpayers to authorise refunds or repayments to be paid into their agent’s bank account. These repayments include overpayments in:
- Income Tax
- and
- Universal Social Charge.
Revenue is withdrawing the A2 process:
- for any new clients who sign up to an agent with effect from 1 January 2025
and
- for agents with existing clients before 31 December 2025.
The benefits of ending this process include:
- reducing risks to taxpayers
- stopping unauthorised changes to customer bank details
and
- eliminating the need for agents to retain refunds where they are unable to make contact with the client.
Revenue recognises the valuable contribution agents make to helping their clients voluntarily comply with their tax and duty obligations. Withdrawing the A2 process will not prevent PAYE taxpayers employing an agent to file their PAYE Returns.