Revenue eBrief No. 136/21
09 July 2021
Payments on Termination of an Office or Employment or Removal from an Office or Employment
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:
- at paragraph 2.3, to provide additional clarification regarding the tax treatment of 'fire and re-hire' scenarios
- at paragraph 4.3, to include details of the COVID-19 related concessionary measure regarding retraining costs paid as part of a termination (currently included in the COVID-19 hub of Revenue's website)
- to refresh the examples used throughout.