This update informs you that the PAYE Assessment Guidelines have been revised to include the new statutory time limit for Revenue to issue or amend PAYE assessments for employers. Effective from 1 January 2024, Revenue has a 4-year time frame to make or adjust PAYE assessments, starting from the end of the year following the year in which the income tax month occurs. For instance, an assessment related to February 2024 can only be made until 31 December 2029, with some exceptions.