Revenue eBrief No. 204/25
30 October 2025
PAYE Regulation 16 - Arrears of pay being paid to an employee who has left an employment
The contents of this Tax and Duty Manual Part 42-04-24B have been incorporated into chapter 7.3 ‘Post cessation payments incorporating arrears of pay’ of Tax and Duty Manual Part 42-04-35A - The Employers’ Guide to PAYE with effect from January 2019.