Updates to the Tax and Duty Manual Part 38-06-05 – PAYE Services: Review Your Tax – provide COVID-19 information for taxpayers and their agents, which includes guidance on the Employer Refund Scheme (ERS), the Temporary Wage Subsidy Scheme (TWSS), the Pandemic Unemployment Payment (PUP) and the Stay and Spend Scheme.

The updates to the manual reflect the below changes:

• Information on the supports introduced by the Government in response to the COVID-19 Pandemic
• Guidance that ERS payments, TWSS payments and the PUP are displayed on the Preliminary End of Year Statement, Statement of Liability and Employment Detail Summary
• Notification that 2017–2020 are the available review years in PAYE services
• Details of how to make a claim for Stay and Spend and Remote Working Relief
• Revised system screen shots reflecting the changes detailed above.

See eBrief No.034/21 for further details.