Revenue eBrief No. 084/22

06 April 2022

Payment made without deduction of Income Tax

Tax and Duty Manual Part 42-04-66 – Payment made without deduction of income tax - has been updated to reflect the following:

  • Section 6 is amended to reflect the Finance Act 2018 change which provides that re-grossed income under section 986A is chargeable on the employee as Schedule E (employment) income. 
  • The examples contained throughout the manual have been updated and a new example has been inserted in section 3.2.