Irish Revenue has issued eBrief No. 205/23 on updates to the Guidelines for Phased Payment Arrangements.
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Revenue eBrief No. 205/23 Guidelines for Phased Payment Arrangements
Tax and Duty Manual Guidelines for Phased Payment Arrangements has been amended as follows:
- Paragraph 2 - Summary - Debt Warehousing link has been updated to include payment options for warehoused debt repayments.
- Paragraph 4 - Phased Payment Application - Completion of the ePPA1 form is a mandatory requiremen…