Revenue Operational Manual
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Compliance Programme for Agent
Services representing PAYE Taxpayers
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Contents
1.
2.
3.
4.
5.
6.
Introduction.............................................................................................................3
Summary of Changes to Arrangements ..................................................................3
Updated Revised Arrangements .............................................................................4
Compliance Programme .........................................................................................6
Appendix 1 – Supporting Documentation Requirements .......................................6
Appendix 2 – Taxable Sources of Income..............................................................8
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1. Introduction
In recent years there has been an increase in the number of service providers
offering to assist PAYE taxpayers review their tax liabilities and tax credits.
Initially, a temporary approval system was operated by Revenue whereby a small
number of agents were authorised to receive PAYE refunds directly to the agent’s
bank account. This temporary approval system ceased on 14th October 2012, and
new arrangements came into effect from 15th October 2012.
With effect from 01 July 2015, these arrangements have been revised and
updated to include details on the following:




Requirements for the retention of documents,
The provision of a client’s personal e-mail address when using PAYE
Anytime,
The use of electronic signatures, and
The nature of supporting documentation required to verify taxable sources
of income.
2. Summary of Changes to Arrangements
Retention of Documents
Agents are required to obtain documentary evidence from clients in respect of
claims for credits and reliefs they submit to Revenue on their client’s behalf.
Previously agents were required to retain scanned or hard copies of these
documents for a period of six years. The updated arrangements outline that
agents are required to request documentary evidence of taxable sources of
income and entitlement to credits and reliefs in respect of claims that they submit
to Revenue. All documentary evidence must be retained by the agent for a period
of six years beginning at the end of the year of assessment to which the Return
of Income and/or claim relates. Alternatively, the documentation can be retained
by the client if agreement to do so has been reached between the client and their
agent.
Provision of Client’s Personal Email Address in PAYE Anytime
The provision of a client’s personal e-mail address is mandatory when accessing
PAYE Anytime for the first time for that client; under no circumstances should an
agent’s email address or a fictitious e-mail address be used.
Update to PAYE A1/A2 Mandates
The PAYE A1 and PAYE A2 Mandates have been revised to reflect the changes in
relation to retention of documents and the provision of a client’s personal e-mail
address.
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Use of Electronic Signatures
Agents must retain either a physical copy, or a scanned copy, of the signed
mandate. An electronic signature is acceptable once it conforms to the Electronic
Commerce Act, 2000.
As is the case with written signatures, where an electronic signature is used,
agents should satisfy themselves that the signature is that of the actual client. In
addition, the digital signature must be capable of being regarded and used as the
legal equivalent of a written signature.
Details of Relevant Sources of Taxable Income
In order to assist with the requirement that a client must provide details of all
sources of income to an agent acting on their behalf, a list of taxable sources of
income along with the documentation needed to verify these sources of income is
set out in the appendices of this document.
3. Updated Revised Arrangements
The updated revised arrangements for PAYE Tax Agency Services apply to all
agents who have a Tax Advisor Identification Number (TAIN) and his/her clients
who are PAYE taxpayers. The updated revised arrangements are based on the
following control framework:
1. A Revenue Mandate (
PAYE A1 ) must be completed by a taxpayer
authorising an agent to act on his/her behalf. Using the e-Registration facility
on ROS, agents will then have to create a new link to their client by uploading
the mandate.
2. An alternative Revenue Mandate (
PAYE A2) will be required where a
taxpayer authorises the payment of a refund directly to an agent’s account.
Note: An agent may use his/her own PAYE A1/A2 Mandate providing it includes all
the same wording/information included on the Revenue forms.
3. The PAYE A1/PAYE A2 Revenue Mandates include:
(i)
(ii)
(iii)
A requirement that all available documentary material relating to
credit claims must be provided to the agent. Details regarding
documentation and information required are set out in Appendix 1
below;
A requirement that details of all sources of income must be
provided to the agent. A list of taxable sources of income and the
documentation needed to verify these sources of income is set in
Appendix 2 below;
A reference to the civil and criminal penalty provisions for making
false claims.
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4. Agents must retain either a physical copy, or a scanned copy, of the signed
mandate. An electronic signature is acceptable once it is created in line with the
“technological and proof of authenticity” conditions set out in the Electronic
Commerce Act, 2000.
An electronic signature is acceptable only if it is created by using a secure
signature creation device or technology based on a qualified certificate that has
been provided by an accredited certification service provider. The electronic
signature created must be;
a) uniquely linked to the signatory,
b) capable of identifying the signatory,
c) created using means that are capable of being maintained by the
signatory under his/her sole control, and
d) linked to the data to which it relates in such a manner that any
subsequent change of the data is detectable.
As with written signatures, in all instances where an electronic signature is used,
agents should satisfy themselves that the signature is that of the actual client.
The digital signature must be capable of being regarded and used as the legal
equivalent of a written signature.
5. Compliance activities will involve verification checks by Revenue on a
taxpayer’s Return of Income and/or refund claims (pre or post refund). This is
part of a broader PAYE Compliance Programme for all PAYE tax refund claims
irrespective of whether such claims are submitted directly by a taxpayer or
through an agent.
6. Compliance checks on an agent’s adherence to the revised arrangements will
be carried out by the Revenue office where the agent has his/her main business
address. Processing and verification (pre and post refund) of claims will usually
be carried out by the Revenue office where the PAYE customer resides.
7. Agents are required to request documentary evidence of taxable sources of
income and entitlement to credits and reliefs in respect of claims that they submit
to Revenue. The documentation must be retained by the agent (or alternatively
by the client if so agreed between the client and agent) for a period of 6 years
beginning at the end of the year of assessment to which the Return of Income
and/or claim relates.
8. Where Revenue is satisfied that an agent is fully compliant with the revised
arrangements, the number of compliance checks conducted will be reviewed and
adjusted.
9. Agents must use the PAYE Anytime service or the e-Form 12, accessible
through the agent’s ROS Digital Certificate, to conduct their business to the
extent that the electronic service covers the transactions. The e-Form 12 allows
agents to make a Return of Income (but not of capital gains), claim all tax
credits, allowances and reliefs (including any health expenses) on behalf of clients
electronically for the tax years 2013 and 2014.
10. The provision of a client’s personal e-mail address is mandatory when
accessing PAYE Anytime for the first time for that client; under no circumstances
should an agent’s email address or a fictitious e-mail address be used.
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11. Agents are not permitted to select the e-output option on PAYE Anytime. This
will ensure that the client receives copies of all correspondence in relation to their
PAYE tax affairs issued by Revenue. This condition must be strictly adhered to.
4. Compliance Programme
A co-ordinated Compliance Programme for PAYE Tax Agency Services has been in
operation since January 2014.
The compliance checks that need to be carried out can be categorised as follows:
(i) Verification checks on a taxpayer’s Return of Income and/or refund claims
(pre or post refund),
(ii) Holistic checks on agent’s adherence with revised arrangements.
The taxpayer’s Revenue office will usually be responsible for checks in category
(i) above and the Revenue office where the agent has his/her main business
address will be responsible for checks outlined in category (ii). In the
circumstance where an agent has more than one place of business, the Revenue
office which has primary responsibility for the agent’s affairs should undertake the
category (ii) agent’s compliance check.
Although this approach differs from the approach published in October 2012, it is
a more pragmatic option, which will be less demanding in terms of time and
resources and will impose the least inconvenience on the PAYE agent.
The following material is either exempt from or not required to be published under the
Freedom of Information Act 2014.
[…]
5. Appendix 1 – Supporting Documentation
Requirements
PAYE Credits
Supporting Documentation
Health Expenses
1. Copy of receipts or annual statements issued by
Consultant/Nursing Home/Doctors/ pharmacy or
qualified practitioners to vouch claim.
2. Copy of doctor’s referral note for claims for relief on
physiotherapy expenses.
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Supporting Documentation
3. Details of any/all reimbursements received.
Non-routine Dental
Expenses
Copy of Form Med 2 signed by the dentist.
Rent Credit
Ask questions as per the form Rent 1 (Rented Property
and Landlords details)
One-Parent Family
Tax Credit (to 2013)
Ask questions per OP1 form to ensure:
1. The client is a single parent and a qualifying child
resides with them for all or part of the year or is a
person who has custody of and maintains a qualifying
child who resides with them for all or part of the year.
2. The client is not jointly assessed to tax as a married
person or a civil partner.
3. The client is not living with a spouse or civil partner.
4. The client is not co-habiting.
5. The client has not been widowed or became a
surviving civil partner in the year for which they are
making this claim and is not in receipt of the basic
personal tax credit to which they are entitled as a result
of their bereavement in that year.
Single Person Child
Carer Credit (from
2014)
Ask questions as per SPCC1 or SPCC2 to ensure:
1. The client, if a Primary Claimant, is a single person
and a qualifying child resides with them for all or part of
the year or is a person who has custody of and
maintains a qualifying child who resides with them for
all or part of the year.
2. The client, if a Secondary Claimant, is a single person
and a qualifying child resides with them for at least 100
days in the year and the Primary Claimant has
relinquished the credit in their favour.
3. The client is not jointly assessed to tax as a married
person or a civil partner.
4. The client is not living with a spouse or civil partner.
5. The client is not cohabiting.
6. The client has not been widowed or became a
surviving civil partner in the year for which they are
making this claim and is not in receipt of the basic
personal tax credit to which they are entitled as a result
of their bereavement in that year.
Home Carer Credit
Ask questions as per Revenue’s claim form. Ensure that
the home carer’s income does not exceed threshold.
Tuition fees
1. Copy of receipt issued by the college/university.
2. Details of the course(s) studied.
BES/EII
Certificate of investment.
Medical Insurance
Credit (Paid as BIK
by employer)
Any one of the following types of evidence:
1. Letter or email from employer stating gross amount
paid as BIK on behalf of client,
2. A payslip from employer which clearly indicates the
taxable medical insurance benefit-in-kind amount,
3. Any employment document such as a contract of
employment showing evidence that the employee’s
medical insurance is paid by his/her employer,
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Supporting Documentation
4. A letter or email from the health insurer confirming
that the individual is on a company scheme where
the premium is paid by the employer.
Dependant Relative
Credit
Ask client questions as per claim Form DR1 and DR2.
Employing Carer to
care for
Incapacitated
Relative
1. Ask client questions as per form HK1.
2. Request copy of receipt of payments made to an
agency.
3. Ask client to provide copy of doctor’s certificate in
certain circumstances.
Incapacitated Child
Credit
1. Ask questions as per Revenue’s claim form.
2. Ask client to provide signed declaration by a medical
practitioner regarding details of incapacity, as per
Revenue’s claim form.
Film Relief
Provide original certificate FILM 3.
Seafarer’ Allowance
Letter from employer supporting the claim.
Blind Credit
Statement from Ophthalmic surgeon. If claiming for a
“Guide Dog” a letter from the Irish Guide Dog
Association confirming the registered owner of the dog.
Revenue Job Assist
Form RJA 1 part 1 completed by employee and Part 11
by employer.
Pensions
Contributions, PRSA
etc.
Evidence of contributions made.
Permanent Health/
Income
Continuance
Evidence of contributions made and verification from
employer that relief not allowed at source.
Trans Border
Worker
1. Written Claim.
2. Final statement of Income Tax liability from other
country.
Flat Rate Expenses
Query job description
Bin Charges (prior
year claims)
Verbal confirmation of amount.
6. Appendix 2 – Taxable Sources of Income
Income Source
Supporting Documentation
Employments Subject to PAYE
Form P60/Form P45(3) is required
where employment pay and tax
information is not available or
displayed on ROS
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Income Source
Supporting Documentation
Pensions/Annuities Subject to PAYE
Form P60/Form P45(3) is required
where employment pay and tax
information is not available or
displayed on ROS
Rental Income from Land and/or
property in the State




Full Rental Income Computation
Mortgage Interest Certificates
from Financial Institution
Confirmation of PRTB
Registration
Receipts for legitimate property
related expenses claimed
Foreign State Welfare Pension or
Payment
Statement from Foreign State
Welfare Body confirming gross
payment received.
To ensure accurate details of the
income are provided to Revenue it
may be necessary to translate the
documentation into English. The
translation need not be certified
once you are satisfied that the
correct information is being
provided.
Foreign Pensions
End of year Statement from
Pension provider.
To ensure accurate details of the
income are provided to Revenue it
may be necessary to translate the
documentation into English. The
translation need not be certified
once you are satisfied that the
correct information is being
provided.
Income from a Trade or Profession
Description of trading or
professional income
Full set of accounts
Receipts/documentation in relation
to capital allowances and/or other
expenses claimed
Form F45 where credit for PSWT
claimed
Lump Sum(s) from Relevant Pensions
Arrangements (S. 790AA)
Statement from Retirement Fund
Irish Deposit Interest
Certificate of Interest from
Financial Institution
Untaxed Income Arising in the State
 Irish Government Stocks
 Irish Exchequer Bills
 Irish Credit Unions Dividends
 Other Investments



Statement from Investment
Broker
Statement from Investment
Broker
Dividend Statement from Credit
Union
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Supporting Documentation

Statement from Investment
Broker
Great Britain & Northern Ireland
Dividends
Dividend counterfoil receipt or end
of year statement from Fund
Manager
Employments /Offices/Pensions not
subject to PAYE deductions
Letter from employer/pension
provider confirming payment
amount
Irish Dividends
Dividend counterfoil receipt or end
of year statement from Fund
Manager
Income from Foreign Employments
attributable to the performance outside
the State of such employments
End of year statement from Foreign
Employer.
To ensure accurate details of the
income are provided to Revenue it
may be necessary to translate the
documentation into English. The
translation need not be certified
once you are satisfied that the
correct information is being
provided.
Any other Foreign Income
Statement/Proof of payments
received.
To ensure accurate details of the
income are provided to Revenue it
may be necessary to translate the
documentation into English. The
translation need not be certified
once you are satisfied that the
correct information is being
provided.
US Dividend
Dividend counterfoil receipt or end
of year statement from Fund
Manager
Fees, Commissions etc. from sources
other than employments or
directorships


EU Deposit Interest
Certificate of Interest from
Financial Institution
Canadian Dividends
Dividend counterfoil receipt or end
of year statement from Fund
Manager
Income from which Irish tax was
deducted
 Annuities

Covenant
Description of Income
Statement of payment amount
received


Statement from
Pension/Insurance Provider
Covenantee (person
receiving covenant)
o Deed of Covenant
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Supporting Documentation




Settlements
Legally Enforceable Maintenance
Estate Royalties

Patent Royalty Income




Claim Form
o Completed R185
o Form 54 Claims
Covenantor (person paying
covenant)
o Copy of Original
Deed
Copy of Settlement
Agreement
Copy of Deed of Separation
Statement/Proof of
Payments Received
Statement/Proof of
Payments Received
Great Britain & Northern Ireland
Dividends
Dividend counterfoil receipt or end
of year statement from Fund
Manager
Foreign Rental Income



Full Rental Income Computation
Receipts for legitimate property
related expenses claimed
Mortgage Interest Certificate
from Financial Institution (if
applicable)
To ensure accurate details of the
income are provided to Revenue it
may be necessary to translate the
documentation into English. The
translation need not be certified
once you are satisfied that the
correct information is being
provided.
Payments received under a legally
Enforceable Maintenance Arrangement
from which Irish Tax was not deducted
(excluding any amounts in respect of
children)
Rent Paid to Non-Resident Landlord
Copy of the Deed of Separation




Withdrawal of Funds from AVC
Name & Address of Landlord
Details of Bank Account into
which rent is paid
Details of Rent Paid
Deduction of income tax at the
standard rate of tax from gross
rents payable
Statement from Retirement Fund
Distributions from Approved Retirement
Funds, Approved Minimum Retirement
Statement from Retirement Fund
Funds & PRSA
Other Payments such as
 Payments received on commencement of 
employment
 Payments received in consideration of

Statement from Employer
confirming payment received
Statement from Employer
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Supporting Documentation
change in conditions of employment

Lump sum payments paid on
Redundancy/Retirement
confirming payment received


Form P45(3)
Application for Increased
Exemption if not already
granted by employer
Non-Deposit
Statement/Proof of payments
Interest/Annuities/Royalties/Dividends received
Benefits from
Employments/Offices/Pensions not
taxed at source
Payments from Department of Social
Protection(DSP)
 State Contributory Pension
 State Non-Contributory Pension
 Illness benefit
 Occupational Injury Benefit
 Invalidity Pension
 Jobseekers Benefit
 Carer’s Allowance
 Carer’s Benefit
 Survivors Pension
 One Parent Family Payment
 State Pension Transitional
 Pre-Retirement Allowance
 Maternity Benefit
 Adoptive Benefit
 Health & Safety Benefit
Any other payment from DSP not listed
above
Statement from Employer/pension
provider confirming payment
received
Verbal confirmation of:
 Date of first payment if
payment was received for the
first time in the year for which a
claim is being submitted
 Amount of Payment
 Date payment ceased (if
applicable)
You should be satisfied that the
information provided by your client
is correct and broadly in line with
the standard payment rate for the
particular payment being received.
For more information on rates of
DSP payments please visit
www.welfare.ie
Verbal confirmation of:
 Name of Payment
 Date of first payment
 Amount of Payment
 Date payment ceased (if
applicable)
You should be satisfied that the
information provided by your client
is correct and broadly in line with
the standard payment rate for the
particular payment being received.
For more information on rates of
DSP payments please visit
www.welfare.ie
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