Revenue eBrief No. 198/24

15 July 2024

Guidelines for charging interest on late payment through Revenue Debt Management Systems DMS and Fixed Direct Debit Systems

Tax and Duty Manual (TDM) - "Guidelines for charging interest on late payment through Revenue Debt Management Systems (DMS) and Fixed Direct Debit Systems" has been updated.

This Manual provides guidance on when and how Revenue charges interest and the rates that apply.