Revenue E-Brief

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Revenue E-Brief Issue 65/18, 23 April 2018

Payments on termination of an office or employment or removal from an office or employment

Tax and Duty Manual Part 05-05-19 - Payments on termination of an office or employment or removal from an office or employment - has been amended to incorporate relevant material previously published as:

  • Leaflet IT 21 (Lump Sum Payments - Redundancy or Retirement)
  • Tax and Duty Manual Schedule 3-2 (Approved Profit Sharing Schemes - Termination Payments and Standard Capital Superannuation Benefit).

23 April 2018