Revenue eBrief No. 206/24
30 July 2024
Guidelines on PAYE Assessments
Tax and Duty Manual Part 42-04-72 - Guidelines on PAYE Assessments - has been updated, both in the Introduction and by the addition of paragraph 6.2, to reflect amendments made by Finance (No 2) Act 2023 introducing a statutory time limit on the making or amending of PAYE assessments on employers.
Additional guidance on how to appeal a PAYE assessment is included.