Kieran Coughlan: Revenue’s online system brings complex challenges

Employers, including those operating farms, have been burdened with Revenue changes which came into effect on December 5.

Revenue have now changed their way of processing new employees.

Up until now, an employer taking on a new employee who had not previously worked (such as farm students) had the ability to present these employees with a two-page form called a 12A which — when it had been completed and forwarded to Revenue — resulted in a certificate of tax credits being generated for the employee and a P2C generated for the employer.