Revenue eBrief No.047/23

06 March 2023

Employee payroll tax deductions in relation to non-Irish employments exercised in the State

The contents of Chapter 5 of Tax and Duty Manual Part 42-04-65 relating to internationally mobile employees and tax equalisation have been removed. More detailed guidance on these matters have been published in Tax and Duty Manual Part 02-04-01 - Tax Equalisation Arrangements.