The purpose of this e-brief is to advise that Revenue’s Statement of Practuce IT 3/07 entitled Pay As You Earn (PAYE) system – Employee payroll tax deductions in relation to non-Irish employments exercised in the State has been updated to take account of the following:

• changes made by section 18 of Finance Act 2008 in relation to the remittance basis of assessment and UK sourced income,
• changes made by section 9 of Finance Act 2010 in relation to the remittance basis of assessment and non-ordinarily resident individuals,
• amendments to pension matters – see Chapter 7,
• changes made by section 14 of Finance Act 2013 in relation to foreign service relief and termination of employments, and
• the Revenue interpretation of Article 15 (the Employment Article) of the OECD Model Tax Convention on Income and Capital.

Source: Revenue Commissioners, www.revenue.ie. Copyright acknowledged