Part 42

Collection and Recovery

• Income Tax Processing for Temporary Assignees
• Part 42-03-01
  Deduction from consideration on Disposal of Certain Assets (S.980)
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• Part 42-03-01aeCG50 - Guide for Applicants

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• Part 42-03-02
  Consideration due after time of Disposal General (S981)
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• Part 42-04-01PAYE - Exclusion Orders Section 984 TCA 1997

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• Part 42-04-07
  PAYE Reviews where Week 53 etc. applied
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• Part 42-04-09PAYE, Community Employment Schemes and Job Initiative Projects, Period from 1 October 1993

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• Part 42-04-11PAYE,Vocational Training Opportunities Scheme (VTOS)
• Part 42-04-12PAYE Taxpayers with Occasional Income subject to Self Assessment Procedures to be followed in Services to Support Compliance Branches
• Part 42-04-13PAYE Taxpayers and Self Assessment - Interaction of PAYE and Self Assessment Procedures - Income Tax

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• Part 42-04-18Employees on Leave of Absence, Special Leave, Career Break

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• Part 42-04-23Unpaid Remuneration - Section 996 Taxes Consolidation Act 1997

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• Part 42-04-24aPAYE/USC Regulations - Emergency Tax

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• Part 42-04-24bPAYE Regulation 16 - Arrears of pay being paid to an employee who has left an employment

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• Part 42-04-27War of Independence Special Allowances and Military Service Pensions

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• Part 42-04-31Issue of PAYE Tax Credit Certificates on a Week 1/Month 1 basis

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• Part 42-04-33PAYE registration requirements in respect of Qualifying Domestic Employers, Section 986 TCA 1997
• Part 42-04-34Issue of amended tax credit certificates on a cumulative basis - hardship cases
• Part 42-04-35Employers' Guide to PAYE. This guide remains applicable up to and including 31 December 2018.

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• Part 42-04-35AThe Employers' Guide to PAYE with effect from January 2019

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• Part 42-04-55National Co-op Farm Relief Service Operators

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• Part 42-04-56Member of State & State Sponsored Committees, Boards, Commissions & other Bodies
• Part 42-04-58PAYE Year Changes to 2024

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• Part 42-04-58aPAYE Year Changes for 2018
• Part 42-04-59Credit in respect of tax deducted from emoluments of certain directors and employees-Section 997A

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• Part 42-04-61Tax and USC treatment of income attributable to directors of an Irish incorporated company

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• Part 42-04-62Credit for Double Deduction

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• Part 42-04-64Jobs and Pensions Service

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• Part 42-04-65PAYE - Employee payroll tax deductions in relation to non-Irish employments exercised in the State

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• Part 42-04-66Payment made without deduction of income tax
• Part 42-04-70Recoupment of Overpayments of Salary by an Employer from an Employee

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• Part 42-04-71Income Tax (Employment) Regulations 2018

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• Part 42-04-72PAYE Assessments
• Part 42-05-01Payment of tax by means of donation of heritage items
• Part 42-05-02Payment of tax by means of donation of Heritage Property to an Irish Heritage Trust or the Commissioners of Public Works in Ireland
• Part 42-05-04Unremittable Gains (S1005)

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• Part 42-05-05Repayments and Offsets of Taxes and Duties
• Part 42-05-06Guidelines on PAYE monthly and annual estimates

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