Revenue eBrief No.136/21 – Payments on Termination of an Office or Employment or Removal from an Office or Employment


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.

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