Revenue eBrief No. 214/21
19 November 2021
Professional Services Withholding Tax
Tax and Duty Manual Part 18-01-04 has been updated to include material regarding the electronic Professional Services Withholding Tax (ePSWT) system. This manual should be read in conjunction with Tax and Duty Manual Part 18-01-05A ePSWT implementation guidance. Relevant material which was previously included in Tax and Duty Manual 18-01-05 has been incorporated into this manual.