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e-Working and Tax - Revenue

Tax and Duty ManualPart 05-02-13 The information in this document is provided as a guide only and is not professional advice, including legal advice. It should not be assumed that the guidance is comprehensive or that it provides a definitive answer in every working ReliefPart 05-02-13 This document should be read in conjunction with Section 114 and Section 114A of the Taxes Consolidation Act, 1997 Document last updated March 2022_____Tax and Duty ManualPart 05-02-132 Table of is Remote working ?..33 What is a Qualifying Residence?..44 Conditions for an Employee to Qualify as a Remote can Claim?..55 Treatment of Employer Reimbursed Remote working Place of Work and Remote working Relief - Position up to 31 December are Relevant Expenses?

To claim an allowable e-working expense, the employee must have incurred the cost and it is the responsibility of the employee to retain proof of payment. If an expense is shared between two or more people, the cost can be apportioned based on the amount paid by each individual. Any reimbursement of expenses by the

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  Working, Allowable, E working and tax

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