903 Power of inspection: PAYE

Summary

This section allows an authorised officer to enter business premises and search for, examine and remove records for the purposes of PAYE. The officer is entitled to expect reasonable assistance from those concerned in this task. For the purposes of this section, all records relating to PAYE must be retained for at least 6 years (this can be reduced with Revenue approval) by the business.

Details

(1) “authorised officer” means a person authorised in writing by the Revenue Commissioners to exercise the powers conferred by this section.

“records” essentially mean all payroll records held in any form by an employer.

(2) An authorised officer may at all reasonable times enter a business premises —

• from which a person acts as an employer,
• from which a person pays emoluments or provides benefits in kind, or
• where records are kept.

The authorised officer may require any person who is on the premises (other than those not connected with the business) to produce the required records or, where the required records are not produced, the authorised officer may search the premises for these records and may examine, copy, remove and retain any such records for possible subsequent legal proceedings.

(2A) There is a prohibition on the authorised officer entering premises, or part of a premises, occupied as a private residence unless the consent of the occupier is given or a warrant is obtained from a Judge of the District Court, authorising such entry.

(3) The authorised officer can require reasonable assistance in his/her task from persons on the premises (other than those not connected with the business).

(4) The authorised officer is to produce evidence of authorisation if requested.

(5) Failure to comply with the authorised officer’s request renders the person liable to a penalty of €4,000.

(6) Records addressed by this section must be retained for 6 years or for such lesser period as the Revenue Commissioners authorise.

Relevant Date: Finance Act 2021