Revenue eBrief No.108/23

02 May 2023

Credit in respect of tax deducted from emoluments of certain directors and employees

Tax and Duty Manual Part 42-04-59 – Credit in respect of tax deducted from emoluments of certain directors and employees – has been updated in section 6. The update explains:

• That debt warehousing of Schedule E liabilities for a self-assessed director or employee was available for income tax payments which fell due on 31 October 2020 and 31 October 2021, and
• That it was not possible to warehouse Schedule E liabilities that were due to be paid by 31 October 2022 (16 November 2022 where the ROS extension applied).