Irish Revenue has issued eBrief No. 118/21, announcing updates to the new Tax and Duty Manual on the implementation of electronic Professional Service Withholding Tax (ePSWT) from 1 July 2021.
---
Revenue eBrief No. 118/21 ePSWT implementation
Tax and Duty manual Part 18-01-05A - ePSWT implementation guidance - is updated in advance of the implementation of ePSWT on 1 July 2021. The paragraphs referenced below have been updated.
- Paragraph 1 - updated to reference that payments to a cha…