TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

PAYE Exclusion Orders

Revenue has updated its Tax & Duty Manual in respect of PAYE Exclusion Orders to confirm and clarify the following:

  • The discontinuance in issuing exclusion orders for certain medical appointments;
  • The reason Revenue does not issue exclusion orders for private sector occupational pensions for residents of countries with which Ireland does not have a double tax agreement; and
  • Revenue’s position on exclusion orders in respect of distributions from certain pension funds.

Revenue eBrief No. 13/17 provides further details.