During this course, we will outline the rules relating to the operation of PSWT. We will examine the types of payments which are liable to PSWT and those which are not, and we will identify many “professional services” which are not subject to PSWT. It outlines the rules in relation to Irish and overseas service providers, the notifications and returns to be completed and submitted to Revenue, and how amendments should be dealt with. The course also examines many of the practical difficulties which payers have to deal with, especially those concerning multiple supplies, expenses etc. The course covers a whole range of payments and uses many real life scenarios to highlight the complications which can arise and which lead to problems.
This course also outlines the requirements for certain public bodies to file a Return of Payments to Revenue, instead of having to submit an annual PSWT schedule of payments, and what payments must be included in this return.
Who is this course for?
Anyone responsible for the payment of fees for professional services and the operation of Professional Services Withholding Tax (PSWT); the submission of 3rd Party Returns to Revenue, or anyone responsible for making payments to members of State or State-sponsored Committees or Boards, will find this course to be of immense value.
| College | IPASS - Irish Payroll Association |
| Course ID | 185004 |
| Location Postcode | Dublin 12 |
| Course Type | Online Learning |
| Course Qualification | Professional Qualification |
| Awarding Body | IPASS (Irish Payroll Association) |
| Awarding Body Details | Professional Qualification |
| Course Start Date | 15th December 2026 |
| Course End Date | 16th December 2026 |
| Course Duration | 2 half days |
| Course Time | 10.00am – 1.00pm |
| Course Fee | 395.00 (non-members) |

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