Revenue E-Brief

The content shown on this page is an E-Brief produced by the Irish Revenue Commissioners. To view the section of legislation to which the E-Brief applies, click the link below:

Revenue E-Brief Issue 26/16, 04 March 2016

Taxation Treatment of Termination Payments on Retirement or Removal from Office or Employment

Tax and Duty Manual Part 05-05-19 contains instructions for the tax treatment of lump sum payments on termination of an office or employment or removal from office or employment. The manual has been updated to reflect an amendment introduced in Finance Act 2014 regarding emoluments to be included when calculating the relief due under the Standard Capital Superannuation Benefit.

04 March 2016