Revenue eBrief No. 080/21

08 April 2021

Recoupment of Overpayments of Salary by an Employer from an Employee

Tax and Duty Manual Part 42-04-70 - Recoupment of Overpayments of Salary by an Employer from an Employee - has been amended to provide updated examples for recoupment of 'in-year' and 'out of year' salary overpayments and to incorporate updates effective from 1 January 2019 concerning realtime PAYE data.