Tax and Duty Manual - TCA97

Part 42-04-59

Credit in respect of tax deducted from emoluments of certain directors and employees

Part 33-02-03

Credit in respect of tax deducted from emoluments of certain directors and employees

Part 42-04-01

PAYE Exclusion Orders

Part 02-04-01

Tax Equalisation Arrangements

Part 38-03-33

Returns by Employers in Relation to Reportable Benefits – Enhanced Reporting Requirements

Procedures for Revenue Debt in the Small Companies Administrative Rescue Process

Procedures for Revenue Debt in the Small Companies Administrative Rescue Process

Collection Manual

Write-Out of Uncollectable Tax Debts

Chapter 3 - Unapproved Share Options

Chapter 3 - Unapproved Share Options