October 2023
The tax and duty manual has been amended as follows:
- Paragraph 2 – Debt warehousing link has been updated to include payment options for warehoused debt repayments.
- Paragraph 4 – Completion of the ePPA1 form is a mandatory requirement for all applications. Changes to supporting documentation required depending on the value of debt as outlined.
- Paragraph 14 – Personal insolvency arrangements have been updated to reflect current work practices.
- Letter to Personal Insolvency Practitioner, previously at Appendix 5, has been removed as it is no longer in use.
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Source: www.revenue.ie