Revenue eBrief No. 126/26
28 August 2026
A Guide to Self-Assessment
Tax and Duty Manual Part 41-00-28: A Guide to Self-Assessment has been updated in Section 6 to include additional details on who is liable for Pay-Related Social Insurance (PRSI) and to confirm that the Department of Social Protection (DSP) is responsible for dealing with any queries in relation to PRSI.