Updates to Revenue Tax and Duty Manuals

Nov 05, 2018

Revenue have updated their guidance on employments within the domestic setting in the past week.

  • The guidance on an employed person taking care of an incapacitated individual has been tidied up to include some examples and references.
  • The guidance on domestic employers and the taxation of domestic employees has been updated to include the form required to register as a domestic employer.The guidance also clarifies that from 2019 onwards, there is no minimum registration limit for employers, other than domestic employers when registering for PAYE.