Revenue eBrief No. 143/22

13 July 2022

Taxation of Exam Setters, Exam Correctors, Exam Attendants, Invigilators, etc.

Tax and Duty Manual Part 05-01-24 – Taxation of Exam Setters, Exam Correctors, Exam Attendants, Invigilators, etc. – has been updated to include reference to the Code of Practice for Determining Employment Status and to make reference to Exam Attendants.