Irish Revenue has published eBrief No. 203/20 on ROS support for the 2020 pay and file period, extended opening hours, and income tax warehousing. With respect to income tax warehousing, the eBrief notes the follows:

Income Tax Warehousing

Budget 2021 announced the extension of the Tax Debt Warehousing Scheme to incorporate the balance due on 2019 income tax liabilities and 2020 preliminary…