Revenue eBrief No. 003/24
03 January 2024
Code of Practice on Determining Employment Status (Employed or Self-Employed)
Tax and Duty Manual Part 04-01-17 – Code of Practice on Determining Employment Status (Employed or Self-Employed) has been updated to inform users that the manual is being reviewed to reflect the judgement of a recent Supreme Court case.
The following TDMs that have a reference to the Code have also been updated:
In addition to changes to the Code, Revenue will also be issuing separate guidelines to address the implications of the judgement.