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

Employers’ Guide to PAYE

Revenue’s Tax and Duty Manual Part 42-04-35 ‘The Employers’ Guide to PAYE’ has been updated to include information on:

  • Universal Social Charge
  • Special Assignee Relief Programme
  • Local Property Tax – deduction in payroll
  • PAYE (Employer) Compliance

Information on entertainment expenses has been incorporated into the guide.

The manual will be updated in due course to take of changes arising from the PAYE Modernisation project.