Revenue eBrief No. 002/19
PAYE Monthly and Annual Estimates
Tax and Duty Manual Part 42-05-06 has been updated to reflect the fact that PAYE estimates may only be made in respect of emoluments paid on or before 31 December 2018.
For emoluments paid on or after 1 January 2019, PAYE assessments must be made. Further information on PAYE assessments is contained in Tax and Duty Manual Part 42-04-72 called ‘Guidelines on PAYE Assessments’ which was published in December 2018.