Revenue eBrief No. 221/18

27 December 2018

PAYE Assessments

A new Tax and Duty Manual Part 42-04-72 has been created in relation to the making of an assessment by Revenue under section 990 of the Taxes Consolidation Act 1997 where:

  • an employer has not submitted a PAYE return under section 985G for a month
  • or
  • a return was made but does not include the total amount of tax due.

The Manual applies to emoluments paid on or after 1 January 2019.  Prior to that date, sections 989 and 990 provided for the making of estimates, rather than assessments.  Further information on such estimates can be found in TDM Part 42-05-06.