Taxes Consolidation Act 1997 section 903

Power of inspection: PAYE

Section 903 sets out the powers of authorised Revenue officers to enter business premises, inspect PAYE records, and require assistance from employers and other persons in connection with payroll compliance.

• An authorised officer may enter any premises where an employer operates, emoluments are paid, benefits in kind are provided, or payroll records are kept, and may require the production of records, search the premises, and examine, copy, remove or retain records for further examination or legal proceedings.
• The officer may not enter any premises or part of premises used exclusively as a private residence without the occupier's consent or a District Court warrant.
• Any person on the premises (other than a customer) must give the officer all reasonable assistance, including providing information, explanations, and documents, and failure to comply carries a penalty of €4,000.
• Employers must retain all payroll records for at least six years after the end of the year to which they relate, unless Revenue authorises a shorter retention period in writing.