Taxes Consolidation Act 1997 section 984A

Electronic system

Section 984A requires that all returns, statements, declarations, claims and other communications under the PAYE system must be made by electronic means, subject to certain exceptions.

• All PAYE-related filings, including returns, declarations, claims and directions, must be submitted electronically through Revenue's online systems.
• The general rules governing mandatory electronic filing under Chapter 6 of Part 38 apply to these PAYE communications.
• Employers who have been formally excluded by Revenue from the obligation to file electronically are exempt from this requirement for the period specified by Revenue.
• The electronic filing requirement does not apply to PAYE exclusion order notifications, directions relating to employments partly exercised outside the State, or directions concerning mobile workers.