Irish Revenue has issued eBrief No. 112/21 concerning updated guidance on Recoupment of Overpayments of Salary.
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Revenue eBrief No. 112/21 Recoupment of Overpayments of Salary by an Employer from an Employee
Tax and Duty Manual Part 42-04-70 - Recoupment of Overpayments of Salary by an Employer from an Employee - has been updated. Additional content has been added to paragraph 6 - Payment of emoluments following the death of an employee.