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

The Tax and Duty Manual Part 42-04-70 – Recoupment of Overpayments of Salary by an Employer from an Employee – has been updated with additional content added to paragraph 6 – Payment of emoluments following the death of an employee. See Revenue eBrief No.112/21 for further detail.