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Ireland Updates Guidelines for Phased Payment Arrangements

06 October 2023

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Approved Changes

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Ireland

Irish Revenue has issued eBrief No. 205/23 on updates to the Guidelines for Phased Payment Arrangements. --- Revenue eBrief No. 205/23 Guidelines for Phased Payment Arrangements Tax and Duty Manual Guidelines for Phased Payment Arrangements has been amended as follows: Paragraph 2 - Summary - Debt Warehousing link has been updated to include payment options for warehoused debt repayments. Paragraph 4 - Phased Payment Application - Completion of the ePPA1 form is a mandatory requirement for all applications. Changes to supporting documentation required depending on the value of debt is outlined. Paragraph 14 - Personal Insolvency Arrangements - has been...