Revenue E-Brief

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Revenue E-Brief Issue 32/2014, 1 May 2014

Relief for key employees engaged in Research and Development activities

The Revenue manual Part 15.01.40 regarding relief for key employees engaged in Research and Development ("R&D") activities has been updated to take account of changes made by Section 13 of Finance (No 2) Act 2013 in relation to:

  • clawback of relief for an employee and recovery of excess credit from the company that surrendered the credit,
  • the obligation on an employer to pay all tax due under the PAYE system, and
  • the obligation on an employee to file a tax return.

1 May 2014