Morrissey McCrann & Co.

Revenue eBrief No. 174/22 – Instalment Arrangements

The Tax and Duty Manual – Guidelines for Phased Payment Arrangements (PPA) – has been updated.

Section 2.3 and Section 10 have been amended to reflect enhancements to the PPA system (PPA Consolidation).

Appendix 9 has been added – Temporary changes to PPA during COVID-19 and recovery period.

Chartered certified accountants
and registered auditors.

Morrissey McCrann & Co, 1 O’Curry Street, Limerick, Ireland. V94 HC80