SE21795 - Benefits: PAYE tax not deducted from director's emoluments: year for which the assessment is made

Section 164(3) ICTA 1988

Liability on the director arises for the tax year in which the person who failed to deduct the PAYE tax accounts for it to the Revenue. But there are two exceptions to this rule.

• Firstly, if by the time the person who failed to deduct PAYE tax accounts for it to the Revenue the director's employment has ceased, the charge is to be made for the year in which the employment ended.
• Secondly, no charge for any year is to be made if the director had died before that person accounts for the tax to the Revenue.