Revenue eBrief No. 103/19
22 May 2019
Tax and Universal Social Charge treatment of income of directors of Irish incorporated companies
Tax and Duty Manual Part 42-04-61 has been amended by the insertion of a new paragraph 1.1 "Payments to Directors".
The paragraph outlines the correct PAYE treatment where a payment is made to a director and the company is unable to establish the nature of the payment at the time it is made.