Revenue eBrief No. 174/22 – Instalment Arrangements

Revenue eBrief No. 174/22

21 September 2022

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.

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