Taxes Consolidation Act 1997 section 984B

Liability for payment of deduction

Section 984B sets out the accountability of employers for PAYE tax deductions and repayments, and confirms that PAYE-related data must be transmitted electronically.

• An employer who is required to make a PAYE deduction is accountable to Revenue for the full amount of that deduction, whether or not it was actually made
• The employer is liable to pay the amount of the deduction to Revenue
• Where a repayment has been made to an employee, the employer is entitled to reimbursement or credit from Revenue, subject to certain conditions
• From 1 January 2019, all PAYE returns, notifications and claims must be made by electronic means, with limited exceptions