Revenue eBrief No. 205/23 – Guidelines for Phased Payment Arrangements

Revenue eBrief No. 205/23

Tax and Duty Manual Guidelines for Phased Payment Arrangements has been amended as follows:

Paragraph 2 – Summary – Debt Warehousing link has been updated to include payment options for warehoused debt repayments.
Paragraph 4 – Phased Payment Application – Completion of the ePPA1 form is a mandatory requirement for all applications. Changes to supporting documentation required depending on the value of debt is outlined.
Paragraph 14 – Personal Insolvency Arrangements – has been updated to reflect current work practices.
Letter to Personal Insolvency Practitioner, previously at Appendix 5, has been removed as it is no longer in use.