Revenue E-Brief

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Revenue E-Brief Issue 52/2014, 4 July 2014

USC - Split Year Residence, Payment of arrears and bonuses

Revenue has updated Part 18d-04-06 of the of the Tax and Duty Manuals to clarify that a USC liability arises where payment of arrears or bonuses is made to an individual who as a consequence of the split year treatment is deemed not to be resident at the time the payment is made.

4 July 2014