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Professional Service Withholding Tax - Treatment of GMS income

Nov 27, 2023
Revenue has updated the Tax and Duty Manual regarding Professional Services Withholding Tax (PSWT) to include guidance in relation to payments made to medical practitioners under the General Medical Services (GMS) Scheme. The updated manual also clarifies the position where professional services are provided by a partnership, and provides a link to more detailed information on the tax treatment of GMS payments to medical practitioners.  

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