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

Simplified PAYE dispensation requirements

Revenue have updated their tax and duty manual on PAYE systems for non-Irish employments exercised in the State.

The tax and duty manual Part 42-04-65 has been updated to:

  • Reflect changes on the simplification of requirements in the application for a dispensation from operating PAYE, with effect from 1 January 2020. Applications are only required annually where temporary assignees spend more than 60 days in the State.
  • Detail Revenue’s interpretation of Article 15(2) of the OECD Model Convention on Income and Capital.

Chapter 8, on bonuses in non-Irish employments, has also been updated.