Revenue also published an updated version of their guide to Professional Services Withholding Tax (“PSWT”). The guide contains an outline of the PSWT scheme and gives an overview of the circumstances in which PSWT applies, summarises how it operates and how credits and refunds can be claimed. Also included is an Appendix which contains a summary of Revenue opinions relating to the applicability of PSWT to payments for various types of services. The guide is aimed at accountable persons – those required to deduct PSWT, and specified persons – those who have suffered a PSWT deduction but may also be of general interest to anyone advising on, or studying, PSWT.