Irish Revenue Updates Guidance for ePSWT Implementation

Irish Revenue has issued eBrief No. 118/21, announcing updates to the new Tax and Duty Manual on the implementation of electronic Professional Service Withholding Tax (ePSWT) from 1 July 2021.

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Revenue eBrief No. 118/21 ePSWT implementation

Tax and Duty manual Part 18-01-05A - ePSWT implementation guidance - is updated in advance of the implementation of ePSWT on 1 July 2021. The paragraphs referenced below have been updated.

• Paragraph 1 - updated to reference that payments to a cha…