Revenue eBrief No. 208/25
04 November 2025
PAYE Settlement Agreements
Tax and Duty Manual Part 42-04-73 - PAYE Settlement Agreementshas been updated with the following changes:
- The example in Section 3 has been updated to include the PRSI rates which are effective from 1 October 2025.
- The addition of Section 4 regarding repayment claims in respect of prior years.