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Tax Equalisation Arrangements guidance update

Jul 08, 2024
Revenue has updated the Tax and Duty Manual which provides guidance on tax equalisation arrangements. The updated manual states that employers are required to ensure that payroll submissions under shadow payroll arrangements are accurate and reviewed for accuracy on an ongoing basis (paragraph 5, step 2). In addition, examples 5.1 and 5.2 have been updated to reflect Finance (No.2) Act 2023 amendments. 

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