Revenue eBrief No. 057/26
23 March 2026
Complete Years of Service (Part 05-05-19) - Updated
Tax and Duty Manual Part 05-05-19 - Payments on Termination of an Office or Employment or Removal from an Office or Employment - has been updated in paragraph 3.3.1 to provide additional example on the treatment of periods of leave, where it is considered protected statutory leave, for the purposes of calculating complete years of service in the calculation of the relief available.