Revenue eBrief No. 256/24

14 October 2024

Revised Agent A2 process

Part 37-00-04b - Guidelines for Agents or Advisors acting on behalf of taxpayersPart 37-00-04b has been updated. After reviewing the A2 process, which allowed PAYE taxpayers to authorize refunds or repayments of PAYE/Universal Social Charge to be paid into their agent’s bank account, the following changes will be made:

• New Clients: This facility will be withdrawn for any new clients who sign up with an agent starting from January 1, 2025.
• Existing Clients: The facility will also be withdrawn for existing clients before December 31, 2025

Revenue recognises the valuable contribution agents make to helping their clients voluntarily comply with their tax and duty obligations. It is accepted that there will be a need for engagement with agents on this change. Revenue will be establishing a working group with agent representatives to manage the change. Invitations to join the group will be issued through the Tax Administration Liaison Committee (TALC). The function of TALC is to review and make recommendations to achieve more effective and efficient administration of:

• direct taxes (Income Tax, Capital Gains Tax, Corporation Tax, Capital Acquisitions Tax)
• stamp duties
• Value-Added Tax.

It is understood that not all agents affected by this change will be members of bodies represented at TALC so if they wish to participate in the group, they should contact Patrick O’Connor, Principal Officer, Personal Division, Compliance Branch through My Enquiries before 31st October 2024.