Taxes Consolidation Act 1997 section 985H

Exceptional circumstances

Section 985H sets out how an employer should handle payroll tax deductions and reporting obligations where a persistent technology systems failure prevents access to Revenue's electronic system.

• Where a persistent technology systems failure prevents an employer from validating the most recent revenue payroll notification or notifying Revenue of emoluments paid, the employer must still deduct tax using the latest available RPN or, if none is available, apply the emergency basis of deduction.
• As soon as the technology systems failure is rectified, the employer must immediately provide Revenue with the required notification of emoluments paid and tax deducted.
• Where the employer complies with these requirements, the tax deduction is deemed to have been made under a valid RPN and the return is deemed to have been made in the month the emoluments were paid.
• Revenue may request information from the employer regarding the circumstances and details of any persistent technology systems failure.