Revenue eBrief No. 112/21

02 June 2021

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 updated. Additional content has been added to paragraph 6 - Payment of emoluments following the death of an employee.