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Revenue eBrief No. 003/24

03 January 2024

Code of Practice on Determining Employment Status (Employed or Self-Employed)

Tax and Duty Manual Part 04-01-17 – Code of Practice on Determining Employment Status (Employed or Self-Employed) has been updated to inform users that the manual is being reviewed to reflect the judgement of a recent Supreme Court case.

The following TDMs that have a reference to the Code have also been updated:

In addition to changes to the Code, Revenue will also be issuing separate guidelines to address the implications of the judgement.

Published: 03 January 2024 Print this page

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