Treoirlínte Teicniúla

Foilseacháin

• Guidance Notes on the Tax Treatment of Islamic Financial Transactions (PDF, 177KB)
• Revenue Guidelines for Research and Development Tax Credit (PDF, 264KB)
• Revenue Guide to the Legislative Process (PDF, 449 KB)
• Guidance Document - High Income Individuals Restriction (PDF, 113KB)
• Guidance Notes - Investment Management Services (MS Word, 38KB)
  Guidance Notes - Investment Management Services (PDF, 49KB)
• Revenue Explanatory Note on the operation of the provisions of the Taxes Consolidation Act, 1997 in relation to the Student Accommodation Scheme - January 2004 (PDF, 124KB)
• Deposit Interest Retention Tax- Guidance Notes for Deposit -Takers (MS Word, 515KB)
• Proposals for Investments under Section 481 : Advance Opinions
• Guidance on Revenue opinions on classification of activities as trading (MS Word, 27KB)
  Guidance on Revenue opinions on classification of activities as trading (PDF, 35KB)
• Closure of loophole relating to the relief for individuals in respect of interest paid on loans taken out to acquire an interest in certain companies 19 March, 2003
• Guidelines on the administration of the scheme of tax relief for investment in films (Section 481 of the Taxes Consolidation Act, 1997).
• Life Assurance Companies - General Guidelines for Calculating Tax Due and for Completing Declaration Forms under the 'Gross Roll-Up' Taxation Regime (PDF, 225KB)
• Capital Allowances available for Nursing Homes (MS Word, 30KB)
  Capital Allowances available for Nursing Homes (PDF, 68KB)
• Investment Undertakings. General guidelines for calculating tax due and for completing declaration forms (PDF, 320KB)
• Information Technology and Procedural Requirements (PDF, 12KB)
  Information Technology and Procedural Requirements (MS Word, 17KB)
• Dividend Withholding Tax (DWT) - Technical Guidance Notes (PDF, 126KB) - Updated 18/08/10
• Deposit Interest - Whether a Trading Receipt? (MS Word, 39KB)
  Deposit Interest - Whether a Trading Receipt? (PDF, 31KB)
• Report of the Employment Status Group - PPF (PDF, 56KB)
• A guide to the Approved Share Options Schemes introduced by Section 15, Finance Act 2001 (PDF, 143KB)
  A guide to the Approved Share Options Schemes introduced by Section 15, Finance Act 2001 (MS Word, 292KB)
• Relevant Contracts Tax (Construction, Forestry and Meat Processing Industry)- Changes in Finance Act 1999
• A Guide to Savings-Related Share Option Schemes. (PDF, 169KB)
  A Guide to Savings-Related Share Option Schemes. (MS Word, 325KB)
• A Guide to Section 23 Relief - Rented Residential Relief in a Tax Incentive Area. (PDF, 403KB)
• A Guide to Residential Owner-Occupier Relief. (MS Word, 233KB)
  A Guide to Residential Owner-Occupier Relief. (PDF, 264KB)
• The Countrywide Refurbishment Scheme (PDF, 90KB)
  The Countrywide Refurbishment Scheme (MS Word, 82.5KB)
• The Student Accommodation Scheme (PDF, 199.65KB)
  The Student Accommodation Scheme (MS Word, 159KB)
• Transitional Arrangements for the Property-Based Incentive Schemes (PDF, 187KB)
  Transitional Arrangements for the Property-Based Incentive Schemes (MS Word, 155KB)

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