Revenue eBrief No. 16/16

02 February 2016

Guidelines for Phased Payment/Instalment Arrangements

The Tax and Duty Manual on Guidelines for Phased Payment/Instalment Arrangements has been updated as follows:

Paragraph 2.3 - Page 3 - Debt Management Units now deal with all Phased Payment/Instalment Arrangements where the debt does not exceed €5,000.

Paragraph 13 - Pages 12 and 13 - Phased Payment/Instalment Arrangements €5,000 - Customers who have an overall debt not exceeding €5,000 may be granted a once off concession of phased payment without entering into a Formal Instalment Arrangement. This is a new paragraph outlining the conditions and criteria for Informal Instalment Arrangements.

Appendix E - Informal Instalment Arrangement Letter - This is a new letter to the guide.