Revenue eBrief No. 162/19

27 August 2019

Surcharges on Late Returns for Directors

The purpose of this eBrief is to advise of amendments to Tax and Duty Manual Part 47-06-03, which deals with the surcharge on late returns for directors. It confirms how a surcharge is calculated and the treatment of tax paid under the PAYE system for the purposes of that calculation – for both proprietary and non-proprietary directors and in joint assessment cases.