This guide reflects the position at the time of writing. It is not comprehensive and has no legal force.
Imagine you have invested the time and effort to get through this guide, which covers some of the basics of the PAYE payroll services system. The reason you have gone to that much trouble is that you want to operate PAYE correctly. You don't want to break the law. Now, you discover that the government department responsible for enforcing tax law has just washed their hands of responsibility for anything you may do wrong as a result of taking their advice.
The Revenue regularly use what their trainers refer to as the power of personality in training their staff. Put simply, it works like this. If a Revenue employee asks you to do something, you do it as you don't want to upset them. It might cost you a lot of time and money to comply with requests but you don't question them as you assume the Revenue know what they are doing. However, the majority of requests made have no legal backing.