The Revenue manual 
Part 15.01.40 (PDF, 169KB) regarding relief for key employees engaged in Research and Development (“R&D”) activities has been updated to take account of changes made by Section 13 of Finance (No 2) Act 2013 in relation to:
- clawback of relief for an employee and recovery of excess credit from the company that surrendered the credit,
- the obligation on an employer to pay all tax due under the PAYE system, and
- the obligation on an employee to file a tax return.
(Source:Revenue)
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The Team at Jefferson
