Revenue eBrief No. 207/19
11 December 2019
Pay As You Earn (PAYE) system - Employee payroll tax deductions in relation to non-Irish employments exercised in the State.
Chapter 4 of Tax and Duty Manual Part 42-04-65 has been updated to include a new section 4.6, which gives details of the position of foreign temporary assignees from 1 January 2020. Further guidance on the operation of this Tax and Duty manual will issue in the new year.