Revenue eBrief No. 082/20

13 May 2020

Service companies surcharge - Provision of medical staff, Guidance from professional bodies, Preparatory work

Tax and Duty Manual Part 13-02-06, which deals with the close company surcharge for service companies under s441 TCA 1997, has been updated as follows:

  • To clarify the treatment where a company provides the services of a medical practitioner(s) to an unconnected party or parties,
  • To state that the guidance of a professional body will be an important factor in establishing if a company is a service company, and
  • To state that preliminary or preparatory work can be considered as being an integral element of a professional service.

Minor changes have been made to the Manual's presentation.