Revenue eBrief No. 040/25
14 February 2025
Guidelines on PAYE Assessments
Tax and Duty Manual Part 42-04-72 - Guidelines on PAYE Assessments has been updated in paragraph 6.2. to reflect the amendment provided for by Finance Act 2024 to the 4 year statutory time limit on the making or amending of PAYE assessments by the Revenue officer.