Revenue has updated its Tax and Duty Manual on the taxation of part time lecturers/teachers/trainers. The updates are as follows:
- The updated Code of Practice for Determining Employment Status is included at paragraph 1.
- There is an example of employee status now included at paragraph 2.
- The guidance now includes an Appendix 2 on payments for “once off” lectures up to 31 August 2019.
- There have been minor amendments throughout the guidance to make the content more readable.
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