Search

Personal Division Branch

“Welcome to the Personal Division Branch. My name is Anne Gunnell, Chair of the Personal Division Branch. I am the Director of Tax Policy & Representations at the Irish Tax Institute. Revenue’s focus on PAYE taxpayers has increased over recent years. The introduction of PAYE modernisation and Revenue’s access to a range of third-party information has allowed Revenue to quickly identify PAYE taxpayers with potential tax compliance issues. PAYE modernisation was also pivotal to the implementation of the COVID-19 related wage subsidy schemes. At the same time, Revenue has been enhancing its online services to encourage PAYE tax agents and taxpayers to use ROS and MyAccount. The Branch provides a useful forum for keeping abreast of the latest developments.”

Personal Division Branch

Revenue’s Personal Division is responsible for all PAYE taxpayers, non-trading entities, trusts and not-for-profit organisations. This division also has specific responsibility for Stamp Duty and Local Property Tax.

Latest Developments

A meeting with Personal Division was held in October 2024. The meeting focused on important issues for members working with Personal Division clients, including;

  • The Share Schemes Project
  • Compliance activity and areas of focus for the division
  • Tax administration in relation to assignees
  • Split Year Residence and the in-year notification required
  • Vacant Homes Tax and Local Property Tax compliance

2024

Read a summary note of the October 2024 meeting

Split Year Treatment – Revenue Response to Institute Representations: February 2024

2023

Read a summary note of the October 2023 meeting

eSARP presentation

View an organisational chart of the senior management team

2022

Revenue Share Scheme Employer Notice issued on 12 August 2022

2021

Read a summary note of the December 2021 meeting

View an organisational chart of the senior management team

2020

Read a summary note of the September 2020 meeting

View an organisational chart of the senior management team

2019

Read a summary note of the May 2019 meeting

View an organisational chart of the senior management team in 2019