Irish Revenue has issued eBrief No. 112/21 concerning updated guidance on Recoupment of Overpayments of Salary.

---

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 - Payme…