Code of Practice on Determining Employment Status (Employed or Self-Employed)

 

January 2024

The tax and duty manual part 04-01-17 – Code of Practice on Determining Employment Status (Employed or Self-Employed) has been updated to inform users that the manual is being reviewed to reflect the judgement of a recent Supreme Court case.
 
In addition to changes to the Code,Revenue will also be issuing separate guidelines to address the implications of the judgement.
 
Find out more here.

Source: www.revenue.ie