Revenue eBrief No. 114/22
25 May 2022
Schedule E Basis of Charge with effect from Year of Assessment 2018
Tax and Duty Manual Part 05-01-08 - Schedule E Basis of Charge with effect from Year of Assessment 2018 has been updated in paragraph 4.2 PAYE Exclusion Orders confirming that income which is subject to an Exclusion Order continues to be assessed on the "earned basis". In addition, a reference link to Tax and Duty Manual Part 42-04-01 has been included for further information on PAYE Exclusion Orders.