Revenue eBrief No. 121/23

23 May 2023

Recoupment of Overpayments of Salary by an Employer from an Employee

Tax and Duty Manual Part 42-04-70 – Recoupment of Overpayments of Salary by an Employer from an Employee – has been amended to update examples in parts 2 and 5 to reflect changes to the value of the standard rate tax band and personal tax credits introduced in Budget 2023.