Revenue eBrief No. 208/25

04 November 2025

PAYE Settlement Agreements

Tax and Duty Manual Part 42-04-73  - PAYE Settlement Agreementshas been updated with the following changes:

  • The example in Section 3 has been updated to include the PRSI rates which are effective from 1 October 2025.
  • The addition of Section 4 regarding repayment claims in respect of prior years.