Revenue eBrief No.162/21 – The Employers' Guide to PAYE

Revenue eBrief No. 162/21

26 August 2021

The Employers’ Guide to PAYE

Tax and Duty Manual Part 42-04-35A  -The Employers’ Guide to PAYE has been updated as follows:

  • Paragraph 1.7: Guidance has been updated in relation to the criteria used to determine if an individual is an employee or self-employed. This reflects      the new Code of Practice published in July 2021
  • Paragraph 7.3: A link has been added to the PAYE Modernisation Line Item Correction Rules
  • Paragraph 7.6.2: Guidance has been added in relation to Real Time Credits.

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