Revenue eBrief No. 003/21
14 January 2021
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.