Revenue eBrief No. 131/26

Tax and Duty Manual Part 04-01-07 - Taxation of Couriers - has been updated as follows:

Paragraph 1 has been updated to remove reference to information in Appendix 1 in relation to a flat rate expense allowance regime for motorcycle and bicycle couriers which ceased to apply from 1 January 2019. Appendix 1 has also been removed to that effect.
Paragraph 3 has been restructured and now includes guidance in relation to return of income for both employed and self-employed.
Paragraph 4 has been updated to include guidance on the deductibility of expenses in employment.

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