Revenue eBrief No. 11/16

27 January 2016

Guidelines on PAYE/PRSI/USC/LPT monthly and annual estimates

Where Revenue has reason to believe that the total amount of tax that an employer is liable to remit to it under the PAYE Regulations is greater than that remitted, Revenue may make either a monthly or yearly ‘estimate’ (commonly known as a PAYE estimate) of the amounts due. Tax and Duty Manual Part 42-05-06, which contains guidelines in relation to monthly and yearly estimates, has been updated primarily to include references to USC and LPT, in addition to PAYE and PRSI.