+Revenue eBrief No. 103/22 – Taxation of Part Time Lecturers/Teachers/Trainers

Revenue eBrief No. 103/22

Tax and Duty Manual Part 05-01-11 – Taxation of Part Time Lecturers/Teachers/Trainers – has been updated as follows:-

Inclusion of the updated Code of Practice for Determining Employment Status at paragraph 1;
Inclusion of an example of employee status at paragraph 2;
Incorporation of an Appendix 2 and minor amendments throughout to make the content more readable.