Revenue has updated the Tax and Duty Manual Guidelines on PAYE Assessments to reflect Finance Act 2024.
The manual has been updated to reflect the amendment introduced to the four-year time limit for making or amending PAYE assessments by a Revenue officer. From 1 January 2025, the four-year limit commences at the end of the year following the year of assessment in which the employer return for that income tax month is made.
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