Revenue eBrief No. 162/21
26 August 2021
The Employers' Guide to PAYE
Tax and Duty Manual Part 42-04-35A -The Employers’ Guide to PAYE has been updated as follows:
- Paragraph 1.7: Guidance has been updated in relation to the criteria used to determine if an individual is an employee or self-employed. This reflects the new Code of Practice published in July 2021
- Paragraph 7.3: A link has been added to the PAYE Modernisation Line Item Correction Rules
- Paragraph 7.6.2: Guidance has been added in relation to Real Time Credits.