Pay as You Earn (PAYE) documents
In December each year you will receive a Tax Credit Certificate (P2C) for each employee for the coming year. You will get an email through the Revenue Online Service (ROS) letting you know the new or amended P2Cs have been issued.
If you have not received a P2C for an employee in the new tax year, and you are using:
You are legally obliged to deduct tax from your employees and pay it to Revenue. You must do this whether or not you have received a P2C certificate.
For expert certified accounting and taxation services and support please contact us at McEvoy Craig Accountants & Auditors