TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Recoupment of Overpayments of Salary by an Employer from an Employee

Tax and Duty Manual Part 42-04-70 – Recoupment of Overpayments of Salary by an Employer from an Employee – has been amended to provide updated examples for recoupment of ‘in-year’ and ‘out of year’ salary overpayments and to incorporate updates effective from 1 January 2019 concerning realtime PAYE data. For full details see Revenue eBrief No. 080/21.