Revenue eBrief No. 087/25

23 April 2025

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 as follows:

• Periodic updates have been made throughout the manual.

• Section 8 Right of appeal has been updated to include details for contacting Tax Appeals Commission.