Revenue eBrief No. 214/21 – Professional Services Withholding Tax


Revenue eBrief No. 214/21

19 November 2021

Professional Services Withholding Tax

Tax and Duty Manual Part 18-01-04 has been updated to include material regarding the electronic Professional Services Withholding Tax (ePSWT) system. This manual should be read in conjunction with Tax and Duty Manual Part 18-01-05A ePSWT implementation guidance. Relevant material which was previously included in Tax and Duty Manual 18-01-05 has been incorporated into this manual.

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