Revenue eBrief No. 243/23

21 November 2023

Professional Service Withholding Tax – Treatment of GMS income

Tax and Duty Manual 18-01-04 has been updated to include a new Part 5 which includes guidance  in relation to payments made by the HSE to GPs under the General Medical Services Scheme and a link to more detailed information in Tax and Duty Manual 04-01-15.

Part 6 of the manual has also been updated to clarify the guidance where professional services are provided by a partnership.