Revenue have updated their tax and duty manual on PAYE systems for non-Irish employments exercised in the State.

The tax and duty manual Part 42-04-65 has been updated to:

• Reflect changes on the simplification of requirements in the application for a dispensation from operating PAYE, with effect from 1 January 2020. Applications are only required annually where temporary assignees spend more than 60 days in the State.
• Detail Revenue’s interpretation of Article 15(2) of the OECD Model Convention on Income and Capital.

Chapter 8, on bonuses in non-Irish employments, has also been updated.