Taxes Consolidation Act 1997 section 985F

PAYE: mobile workforce

Section 985F allows Revenue to direct a person who engages another employer's workers to operate PAYE on payments made for that work, where it appears likely that the actual employer will not deduct tax.

• Revenue may issue a direction requiring a "relevant person" to deduct PAYE from payments made for work carried out by a contractor's employees, where PAYE is unlikely to be operated by the contractor
• The direction must name both the relevant person and the contractor, must be notified to the relevant person, and may be withdrawn at any time by written notice
• Revenue must take reasonable steps to supply the contractor with a copy of any direction notice that relates to them
• Where a direction is in effect, the relevant person must deduct tax from each payment as if the portion attributable to each employee were emoluments of that employee