Success… It’s only a matter of time.

Established in 1978, Cronin & Company has earned a reputation as one of Dublin’s leading accountancy firms. Our team of experienced professionals offer an extensive range of financial services and take a hands-on approach in everything we do. Over the years we have found the key to our success has been simple:


By identifying what any given company would like to achieve, we enable our clients to take charge of their finances and help their businesses to grow.

Tax Credit in respect of tax deducted from the emoluments of proprietary directors but not yet paid to Revenue – Section 997A TCA 199

Under Section 997A TCA 1997; if an employer is availing of debt warehousing for PAYE (employer) liabilities, a proprietary director cannot claim a credit for PAYE deducted if it has been warehoused and not paid to Revenue. However, if the director or employee is eligible for income tax warehousing, she/he can warehouse all liabilities including […]