Irish Revenue has issued eBrief No. 115/2025 concerning updated guidance on Phased Payment Arrangements (PPAs).
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Revenue eBrief No. 115/25 Guidelines for Phased Payment Arrangements
Tax and Duty Manual Guidelines for Phased Payment - Instalment Arrangements has been updated as follows:
- Information on PPA terms has now been updated e.g. payment breaks and consolidations.
- Section 1 - "Key messages for Debt Warehouse Customers" has been removed as it is now obsolete (it related to the …