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.