Revenue eBrief No. 243/23
21 November 2023
Professional Service Withholding Tax - Treatment of GMS income
Tax and Duty Manual 18-01-04 has been updated to include a new Part 5 which includes guidance in relation to payments made by the HSE to GPs under the General Medical Services Scheme and a link to more detailed information in Tax and Duty Manual 04-01-15.
Part 6 of the manual has also been updated to clarify the guidance where professional services are provided by a partnership.