Revenue eBrief No. 008/19
Guidelines for PAYE reviews where week 53 applies
Tax and Duty Manual Part 42-04-07
has been updated to reflect the provisions contained in section 480B of
the Taxes Consolidation Act (TCA) 1997 which apply from 2018 in the
case of PAYE reviews where week 53 arises.
Section 480B TCA 1997 was introduced by section 14 of Finance Act 2018.