Revenue eBrief No. 008/19

16 January 2019

Guidelines for PAYE reviews where week 53 applies

Tax and Duty Manual Part 42-04-07 has been updated to reflect the provisions contained in section 480B of the Taxes Consolidation Act (TCA) 1997 which apply from 2018 in the case of PAYE reviews where week 53 arises. 

Section 480B TCA 1997 was introduced by section 14 of Finance Act 2018.