Revenue eBrief No. 115/25

05 June 2025

Guidelines for Phased Payment Arrangements

Tax and Duty Manual Guidelines for Phased Payment - Instalment Arrangements has been updated as follows:

  • Information on PPA terms has now been updated e.g. payment breaks and consolidations.
  • Section 1 - "Key messages for Debt Warehouse Customers" has been removed as it is now obsolete (it related to the 1 May 2024 deadline).