Revenue eBrief No. 146/23
26 June 2023
Employers’ Guide to PAYE (applicable up to 31 December 2018)
Revenue has updated the Employers’ Guide to PAYE (applicable up to 31 December 2018) – Tax and Duty Manual Part 42-04-35.
Appendix 2 – List of forms used by employers/agents, has been updated to remind customers that as part of the reform and modernisation of the PAYE reporting system on 1 January 2019, the forms P30, P45, P46 and P35 (end of year return) have been abolished and replaced by new procedures. Accordingly, these forms are not available for filing in ROS – online or offline.