Historic eBriefs

2011

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December

28 December 2011
Revenue eBrief No. 86/11
Attachment of Wages/Salaries under S.1002 TCA 1997

23 December 2011
Revenue eBrief No. 85/11
Taxes Consolidation Act 1997 Notes for Guidance (Finance (No. 3) Act 2011 Edition)

Revenue eBrief No. 84/11
Tax and Universal Social Charge (USC) treatment of income arising from having or exercising the public office of director of an Irish incorporated company

22 December 2011
Revenue eBrief No. 83/11
Important end of year information for Relevant Contracts Tax Contractors

Revenue eBrief No. 82/11
Universal social charge (USC) and income levy - employees resident and working in non tax treaty countries

Revenue eBrief No. 81/11
'Cross-border' workers and universal social charge (USC)

Revenue eBrief No. 80/11
Universal Social Charge Regulations 2011 (S.I. 658 of 2011)

20 December 2011
Revenue eBrief No. 79/11
Commencement of the Modernised e-based scheme of Relevant Contracts Tax (RCT)

16 December 2011
Revenue eBrief No. 78/11
Return of Payments (Insurance Undertakings) Regulations 2011

Revenue eBrief No. 77/11
VAT and Medical Services

08 December 2011
Revenue eBrief No. 76/11
Budget 2012 - VAT – Increase in standard rate from 21% to 23% effective from 1 January 2012

07 December 2011
Revenue eBrief No. 75/11
Notes for Guidance – VAT Directive Implementing Regulation

Revenue eBrief No. 74/11
Income Tax Relief for investment in Corporate Trades - Business Expansion (BES), Seed Capital (SC) and Employment and Investment Incentive (EII) Schemes

01 December 2011
Revenue eBrief No. 73/11
Capital Acquisitions Tax – Section 84 CATCA 2003 exemption relating to qualifying expenses of incapacitated persons.

November

28 November 2011
Revenue eBrief No. 72/11
The extended "ARF option" and Buy-Out-Bonds

24 November 2011
Revenue eBrief No. 71/11
Tax Payment Difficulties - Streamlining of Revenue Procedures

14 November 2011
Revenue eBrief No. 70/11
Value Added Tax - Bakery Products and Food Supplements

11 November 2011
Revenue eBrief No. 69/11
Changes to the operation of Relevant Contracts Tax (RCT) - C2 Applications

07 November 2011
Revenue eBrief No. 68/11
ROS Pay & File Deadline 2011

Revenue eBrief No. 67/11
Relevant Contracts Tax (RCT) - Important note relating to C2 applications

03 November 2011
Revenue eBrief No. 66/11
Reduced frequency of tax returns and payments

01 November 2011
Revenue eBrief No. 65/11
Recording of Losses Forward on Form CT1

October

26 October 2011
Revenue eBrief No. 64/11
Pay & File 2011

24 October 2011
Revenue eBrief No. 63/11
Taxes Consolidation Act 1997 Notes for Guidance (Finance (No.2) Act 2011 Edition)

Revenue eBrief No. 62/11
eRegistration

21 October 2011
Revenue eBrief No. 61/11
Payment of tax by Credit Card

Revenue eBrief No. 60/11
ROS Pay & File Deadline 15th November 2011

20 October 2011
Revenue eBrief No. 59/11
P60 Template

Revenue eBrief No. 58/11
Extended ROS Support Opening Hours for Pay & File 2011

19 October 2011
Revenue eBrief No. 57/11
ROS Form 11 - Retirement Annuity Relief

Revenue eBrief No. 56/11
Domicile Levy

18 October 2011
Revenue eBrief No. 55/11
Changes to the operation of Relevant Contracts Tax (RCT)

11 October 2011
Revenue eBrief No. 54/11
Change to the operation of the Universal Social Charge from 1 January 2012

September

27 September 2011
Revenue eBrief No. 53/11
Computation of Amount for 2011 Preliminary Tax as shown on 2010 Notice of Assessment

Revenue eBrief No. 52/11
Pre-Population of ROS Form 11 and ROS Form CT1 – Clarification

26 September 2011
Revenue eBrief No. 51/11
Conditional Audit Settlement Offers

09 September 2011
Revenue eBrief No. 50/11
VAT treatment of admission fees to Historic Houses and Gardens and certain other admissions to, and rights over, property

06 September 2011
Revenue eBrief No. 49/11
VAT - Admissions to cultural, artistic, sporting, scientific, educational, entertainment, or similar events.

August

31 August 2011
Revenue eBrief No. 48/11
Finance (No.2) Act 2011 – Levy on Pension Schemes

17 August 2011
Revenue eBrief No. 47/11
Revised Pay and File date for Capital Acquisitions Tax 2011

05 August 2011
Revenue eBrief No. 46/11
Mandatory Electronic Filing and Payment of Tax – Implementation of Phase 3B

July

28 July 2011
Revenue eBrief No. 45/11
Finance (No. 3) Act 2011 signed into law

25 July 2011
Revenue eBrief No. 44/11
ROS Form CT1 2011

15 July 2011
Revenue eBrief No. 43/11
Changes to the operation of Relevant Contracts Tax (RCT)

11 July 2011
Revenue eBrief No. 42/11
Agent access to Income Levy details via ROS

Revenue eBrief No. 41/11
ROS Release – Form 11 2010 and Form CT1 2011

Revenue eBrief No. 40/11
Restriction on the allowance of Capital Losses - Section 546A TCA 1997

Revenue eBrief No. 39/11
Levy on Pension Schemes

08 July 2011
Revenue eBrief No. 38/11
Limit on Tax–Relieved pension funds. New Form 787S for use where income tax is deducted under Case IV from a chargeable excess.

June

24 June 2011
Revenue eBrief No. 37/11
VAT – 9% rate on certain goods and services from 1 July 2011

Revenue eBrief No. 36/11
Employer contributions to PRSAs - Income Tax, PRSI and USC

14 June 2011
Revenue eBrief No. 35/11
Returns of Payments (Government Departments and Other Bodies) Regulations 2011

09 June 2011
Revenue eBrief No. 34/11
Changes to the operation of Relevant Contracts Tax (RCT)

May

31 May 2011
Revenue eBrief No. 33/11
Stamp Duty - Mandatory Electronic Filing and Payment

23 May 2011
Revenue eBrief No. 32/11
Mandatory Electronic Filing and Payment of Tax – Implementation of Phase 3A Update

19 May 2011
Revenue eBrief No. 31/11
Form CT1 2011

16 May 2011
Revenue eBrief No. 30/11
Form 46G(company) and mandatory eFiling

12 May 2011
Revenue eBrief No. 29/11
VAT and Charitable Donations via SMS Text Message

05 May 2011
Revenue eBrief No. 28/11
eFiling Third Party Returns

April

26 April 2011
Revenue eBrief No. 27/11
Taxation of Retirement Lump Sums – New form where income tax is deducted under Case IV at the standard rate.

14 April 2011
Revenue eBrief No. 26/11
Preliminary Tax for 2011 and Universal Social Charge (USC)

08 April 2011
Revenue eBrief No. 25/11
Mandatory Disclosure of Certain Transactions - Reminder

07 April 2011
Revenue eBrief No. 24/11
Share-Based Remuneration - Finance Act 2011 Changes

06 April 2011
Revenue eBrief No. 23/11
Pay & File for Self Assessed Income Tax - Use of Revenue On-Line Service - Extension of filing/payment date in 2011

05 April 2011
Revenue eBrief No. 22/11
Value-Added Tax (Refund of Tax) (No. 25) Order, 1993

01 April 2011
Revenue eBrief No. 21/11
eRegistration

March

30 March 2011
Revenue eBrief No. 20/11
Pre-population of 2010 ROS Form 11

25 March 2011
Revenue eBrief No. 19/11
Annual membership fees of a professional bodyEmployees and Office Holders

Revenue eBrief No. 18/11
Tax exemption for New Start-up Companies

Revenue eBrief No. 17/11
Share-Based Remuneration - Finance Act 2011 Changes

18 March 2011
Revenue eBrief No. 16/11
VAT – Reverse Charge on Supplies of Scrap Metal - New Rules from 1 May 2011

15 March 2011
Revenue eBrief No. 15/11
Stamp Duty on Transfers of Property by Housing Authorities / The Affordable Home Partnership.

11 March 2011
Revenue eBrief No. 14/11
Deposit Interest Retention Tax (DIRT) - Commencement Orders and New Pay & File Arrangements

03 March 2011
Revenue eBrief No. 13/11
Code of Practice for Revenue Audit

05 March 2011
Revenue eBrief No. 05/11
Average Market Mid-Closing Exchange Rates v Euro

February

24 February 2011
Revenue eBrief No. 12/11
Changes to the operation of Relevant Contracts Tax (RCT)

16 February 2011
Revenue eBrief No. 11/11
Finance Act 2011 – Interest Payable on Loans

15 February 2011
Revenue eBrief No. 10/11
Pensions: Personal Fund Threshold Notification Form

09 February 2011
Revenue eBrief No. 09/11
Mandatory Disclosure of Certain Transactions Forms

07 February 2011
Revenue eBrief No. 08/11
Taxation of Doctors engaged by General Practitioners (GPS) and Form P35 Filing Deadline

02 February 2011
Revenue eBrief No. 07/11
Reminder to Principal Contractors and their agentsForm RCT35 2010 Filing Information

January

31 January 2011
Revenue eBrief No. 06/11
Income Tax (Relevant Contracts) (Amendment) Regulations 2010

24 January 2011
Revenue eBrief No. 04/11
Mandatory Electronic Filing and Payment of Tax – Implementation of Phase 3

21 January 2011
Revenue eBrief No. 03/11
Relevant Contracts Tax (RCT) in Liquidation, Receivership or Examinership

19 January 2011
Revenue eBrief No. 02/11
Mandatory Disclosure of Certain Transactions Regulations 2011 (S.I. No.7 of 2011)

11 January 2011
Revenue eBrief No. 01/11
P35 Refunds and P35 Amendments