Revenue eBrief No. 225/23 – PAYE directions for non-resident employees of Irish private sector employments

Revenue eBrief No. 225/23 19 October 2023 PAYE directions for non-resident employees of Irish private sector employments Tax and Duty Manual Part 42-04-01 – PAYE Exclusion Orders – has been amended. A new paragraph (5.7) has been inserted concerning the treatment of employment income paid to non-resident employees of Irish private sector employers who perform duties both inside and outside […]