Regulation 6 Revenue payroll notification to employer

AI Summary of Regulation 6 Revenue payroll notification to employer

Version status: In force | Document consolidation status: Updated to reflect all known changes

Version date: 1 January 2019 - onwards

(1) After the determination of the amount of the tax credits and standard rate cut-off point for a year in accordance with Regulation 4 or 5, an inspector shall send or make available to the employer of an employee a revenue payroll notification specifying -

(a) the amount of the tax credits and standard rate cut-off point appropriate to the employee, and

(b) where appropriate, details of total emoluments and total tax deducted in respect of the employee's previous employment or employments for the year, and such details shall be taken into account by the employer for the purposes of calculating the cumulative tax in respect of the cumulative emoluments of the employee in accordance with Regulation 11.

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AI Summary of Regulation 6 Revenue payroll notification to employer

Regulation 6 Revenue payroll notification to employer