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

Emergency Tax for PAYE and USC

Revenue have published an update to their Tax and Duty Manual to include information on the operation of Emergency Tax for PAYE and USC.

Information provided includes:

  • Calculating emergency tax for an employee who does not provide a PPS number;
  • Employers obligations; and
  • USC emergency basis of deduction

The manual is published on the Revenue website, www.revenue.ie.