News

Failure to pay PAYE deductions to Inland Revenue

The Commissioner is issuing this Revenue Alert to highlight the criminal penalties that may apply where employers do not pass PAYE and other amounts deducted from an employee’s salary or wages to Inland Revenue by the due date.  Making deductions and failing to pay them to Inland Revenue is a serious offence carrying a maximum sentence of up to 5 years in prison.  This Revenue Alert highlights that the Commissioner will consider, where appropriate, the possibility of prosecution action where this behaviour is identified.