Part 42-04-01 PAYE – Exclusion Orders Section 984 TCA 1997 1. Introduction This manual supersedes previous instructions in relation to the issuing of PAYE (Pay As You Earn) Exclusion Orders and clarifies the circumstances in which a PAYE Exclusion Order may be issued. 2. What is a PAYE Exclusion Order? The obligation to deduct tax at source […]
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