Revenue eBrief No. 215/20
30 November 2020
Professional Services Withholding Tax: Interim Refunds
Tax and Duty Manual Part 18-01-04 has been updated to include a link to information on the Revenue Website regarding the submission of claims for PSWT interim refunds during the Covid-19 pandemic.
Section 4.2 of the manual has also been updated to clarify that PSWT withheld may not be used as a payment of preliminary tax.