Revenue eBrief No. 170/18

10 September 2018

The Employers' Guide to PAYE

Tax and Duty Manual Part 42-04-35 (The Employers’ Guide to PAYE) has been updated.

The text in chapter 6 (Special Assignee Relief Programme - SARP) has been replaced with a link to the SARP Tax and Duty Manual (Part 34-00-10) which has also recently been updated.

Part 42-04-35 will be further updated in due course to take account of the significant changes arising due to the introduction of modernised PAYE reporting from 1 January 2019.