Revenue has recently updated three other Tax and Duty Manuals. The updated manuals relate to PAYE services, income tax processing for assignees, and investment in renewable energy generation relief. Details are set out below.
The guidance on Income Tax Processing for Temporary Assignees has been updated to include links and information on the eSARP portal.
The PAYE services manual Online Unemployment Repayments has been updated to reflect changes made on the PAYE services section in myAccount and other services section in ROS. References in the manual to specific years have been replaced with the words “current year” or “previous four years”. For example, “Manage your Tax 2025” changed to “Manage your Tax for the current year”.
The manual on Relief for investment in renewable energy generation is no longer relevant as this investment scheme ceased on 31 December 2014.
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