Revenue have issued an e-Brief advising taxpayers and practitioners of the commencement of Phase 3B of the Mandatory Electronic Filing and Payment of Tax programme.

This Phase applies to all employers with 10 or more employees, where those employers were not already covered in Phase 3A (which, members will recall, commenced on 1 June 2011). Returns and payments due on or after 1 October 2011 must now be filed electronically by these employers.

This week, Revenue began to issue letters to over 5,000 taxpayers identified as Phase 3B mandatory electronic filers. Copies of these letters will also be sent to tax advisors, together with a list of their Phase 3B clients.

The e-Brief also provides details of the exclusion criteria, whereby Revenue may exclude a person from the obligation to pay and file electronically in certain circumstances.