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.