PAYE Modernisation - Recouping overpayments in death cases

Aug 27, 2018

Earlier this month in Tax News, we looked at Revenue guidance on what do when you have overpaid an employee and need to recoup. Revenue have now extended this guidance to include an example (on page 8) of how an employer should deal with an overpayment situation where an employee dies after 1 January 2019 when PAYE Modernisation is in force.