Revenue Commissioners offer amnesty to employers affected by Karshan ruling
Revenue have issued guidance on a PAYE settlement arrangement where an employer, acting in good faith, may have misclassified individuals for 2024-2025 as self-employed rather than employees. The scheme follows The Supreme Court ruling in Revenue v Karshan (Midlands) Ltd. clarifying employment status.
Members are advised to engage with their tax advisors for expert guidance.
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