Revenue eBrief No.108/23
02 May 2023
Credit in respect of tax deducted from emoluments of certain directors and employees
Tax and Duty Manual Part 42-04-59 - Credit in respect of tax deducted from emoluments of certain directors and employees - has been updated in section 6. The update explains:
- That debt warehousing of Schedule E liabilities for a self-assessed director or employee was available for income tax payments which fell due on 31 October 2020 and 31 October 2021, and
- That it was not possible to warehouse Schedule E liabilities that were due to be paid by 31 October 2022 (16 November 2022 where the ROS extension applied).