May 2023
The tax and duty manual in respect of tax deducted from emoluments of certain directors and employees has been updated, 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).
Find out more here.
Source: www.revenue.ie