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Irish Revenue Updates Various Guidance in Relation to Determining Employment Status for Taxation Purposes

18 July 2024

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Approved Changes

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Ireland

Irish Revenue has issued eBrief No. 194/24 concerning updates to various guidance following the recent publication of new guidance on the determination of employment status for taxation purposes. --- Revenue eBrief No. 194/24 Revenue Guidelines for Determining Employment Status Tax and Duty Manual (TDM) Part 05-01-30 - Revenue Guidelines for Determining Employment Status for Taxation Purposes - was recently published to provide information in relation to the Karshan Supreme Court Judgment. The following TDMs have been updated in light of the publication of this TDM: Part 04-01-07 Taxation of Couriers Part 04-01-17 Code of Practice on Determining Employment Status (Employed...