Following the recent Supreme Court decision in Karshan (Midlands) Ltd t/a Domino’s Pizza [2023] IESC 24 (“Karshan”) which ruled that delivery drivers should be recognised as employees, Revenue has updated its Code of Practice on Determining Employment Status (Employed or Self-Employed) – TDM 04-01-17. Several linked TDMs have also been updated and Revenue will be issuing separate guidelines addressing the implications of the judgment. Revenue will also be updating its guidance on the taxation of couriers in due course.