News

December 2024

09 December 2024
Revenue eBrief No. 304/24 – Tax and Duty Manual Part 09-02-08 - Leasing of Machinery and Plant – Scenarios where Section 299(1) Applies

Revenue eBrief No. 305/24 – Tax treatment of payments received under the Brexit Voluntary Permanent Cessation Scheme

ROS availability

Revenue eBrief No. 306/24 - Accelerated Capital Allowances for Farm Safety Equipment

06 December 2024
Revenue eBrief No. 302/24 - Deduction for stock exchange listing expenditure

05 December 2024
Holiday period opening arrangements

Revenue eBrief No. 298/24 - VAT treatment of share transactions and trading platforms

Revenue eBrief No. 299/24 - VAT treatment of stock exchange fees

Revenue eBrief No. 300/24 - Pre-letting expenses

Revenue eBrief No. 301/24 - Deduction for Digital Services Taxes

04 December 2024
Revenue eBrief No. 297/24 - Finance Act 2024 - VAT Notes for Guidance

03 December 2024
Revenue eBrief No. 295/24 - Preferential Origin

Revenue eBrief No. 296/24 - Collection of Customs Debts Manual

Revenue seize contraband worth over €332,000

Revenue seize herbal cannabis worth €603,000 at Dublin Airport

02 December 2024
Revenue eBrief No. 293/24 - Stamp Duty Manual Part 9: Section 125A - Levy on authorised insurers

Revenue eBrief No. 294/24 - Stamp Duty Manuals for Part 9 and Section 126AB SDCA 1999 updated

Revenue seize counterfeit goods worth €279,000 at Dublin Airport

Revenue seize herbal cannabis worth €80,000 in Cork City

November 2024

29 November 2024
Revenue eBrief No. 292/24 - Guidance on Interest Limitation

28 November 2024
Revenue seize alcohol worth €1,000,000 at Dublin Port

27 November 2024
Revenue eBrief No. 288/24 - Taxation of Provisions and Accruals

Revenue eBrief No. 289/24 - Interest on loans to defray money applied for certain purposes

Revenue eBrief No. 290/24 - Revised preferential origin rules of the Pan-Euro-Mediterranean Convention applicable from 1 January 2025

Revenue eBrief No. 291/24 - Transfer of close company status opinions under TDM 13-01-02 to Revenue Technical Service

Revenue seize contraband worth almost €320,000

26 November 2024
Warning: Latest SMS (text message) scam

20 November 2024
Revenue eBrief No. 286/24 - VAT Return of Trading Details - guidance for filers

Revenue eBrief No. 287/24 - Preferential Origin - Appendix 2

Revenue seize alcohol worth almost €110,000 at Rosslare Europort

19 November 2024
Revenue eBrief No. 284/24 – Electronic Tax Clearance

Revenue eBrief No. 285/24 - PAYE Services Review your tax

Revenue seize herbal cannabis and cocaine worth €120,000

18 November 2024
Revenue eBrief No. 282/24 - conditional audit settlement offers

Revenue eBrief No. 283/24 - Inward Processing

Revenue seize cocaine worth €350,000 at Dublin Airport

Revenue seize contraband worth €494,000 in Dublin and the Midlands

15 November 2024
Revenue eBrief No. 280/24 - Customs Manual on Preferential Origin - Appendix 3

Revenue eBrief No. 281/24 - Adjustment of VAT deductible regarding unpaid consideration

13 November 2024
Pay and File

Revenue eBrief No. 278/24 - Interest Relief for Qualifying Financing Companies (QFCs) – Section 76E

12 November 2024
Revenue eBrief No. 276/24 - VRT Manual Section 8

Revenue eBrief No. 277/24 - Meaning of "control" in certain contexts

11 November 2024
Revenue eBrief No. 274/24 - Tobacco Products Tax

Revenue eBrief No. 275/24 - Guidelines for Registration for IT, CT, RCT, PREM and Certain Other Taxheads

Revenue seize contraband worth €185,000 in Dublin and the Midlands

08 November 2024
Revenue eBrief No. 270/24 - Instruction Manual on Inward Processing

Revenue eBrief No. 271/24 - Customs Warehouse Instructions

Revenue eBrief No. 272/24 - Instruction Manual on Outward Processing

Revenue eBrief No. 273/24 - Exportation of Cultural Goods

Revenue seize raw tobacco worth over €120,000

07 November 2024
Career opportunities

06 November 2024
Revenue seize cocaine worth €134,000 at Dublin Airport

05 November 2024
Revenue eBrief No. 269/24 - Filing and Paying Stamp Duty on Instruments Chapter 2: Obligation to file a Stamp Duty Return

Revenue seize contraband worth €722,000 in Dublin and the Midlands

Revenue seize herbal cannabis worth €120,000 in Co. Galway

04 November 2024
Revenue eBrief No. 268/24 - Payment made without deduction of income tax

03 November 2024
Revenue seize cocaine worth €210,000 at Dublin Airport

01 November 2024
Revenue eBrief No. 267/24 - AEOI - FATCA

Warning: Latest email scam

October 2024

31 October 2024
Revenue eBrief No. 265/24 - Revenue Legislative Services' Guide to Interpreting Legislation

Revenue seize chewing tobacco worth €660,000 at Dublin Port

30 October 2024
Revenue eBrief No. 266/24 - The Administration and Control of Warehouses Manual Part 2 – Breweries, Microbreweries and Cider Manufacturers

Revenue seize contraband worth over €627,000 in Dublin

Revenue seize contraband worth over €7.5 million

24 October 2024
Revenue eBrief No. 262/24 - Part 16 TCA Relief for Investment in Corporate Trades - Employment Investment Incentive ("EII"), Start-Up Relief for Entrepreneurs ("SURE") and Start-Up Capital Incentive ("SCI")

Revenue eBrief No. 263/24 - Recognised Clearing Systems

Revenue eBrief No. 264/24 - Securitisation Regulation: Notification of Investment

22 October 2024
Revenue seize contraband worth €327,000 in Dublin, the Midlands and Rosslare

21 October 2024
Revenue eBrief No. 259/24 - Write-Out of Uncollectable Tax Debts

Revenue eBrief No. 260/24 - Revenue Arrangements for Implementing EU and OECD EOI Requirements in Respect of Tax Rulings

Revenue eBrief No. 261/24 - Revised Rates of Stamp Duty on Residential Property

Revenue seize illegal fuel in Meath and Roscommon

18 October 2024
Revenue eBrief No. 258/24 - Relief for Investments in Corporate Trades

17 October 2024
Revenue eBrief No. 257/24 - Revenue Online Service (ROS)

16 October 2024
Revenue seize 8 million cigarettes in County Meath

15 October 2024
Revenue seize contraband worth over €804,000 in Dublin and the Midlands

Revenue seize herbal cannabis worth €4.8 million at Dublin Port

14 October 2024
Revenue eBrief No. 255/24 - Submission of iXBRL Financial Statements as part of Corporation Tax Returns

Revenue eBrief No. 256/24 - Revised Agent A2 process

Revenue seize cocaine worth over €2.5 million in Rosslare Europort

11 October 2024
Revenue eBrief No. 253/24 - Help to Buy (HTB) updated

Revenue eBrief No. 254/24 - CESOP Guidelines for Registration and Filing

10 October 2024
Revenue seize cocaine worth €2.1m in Wexford

08 October 2024
Revenue seize 1.2 million cigarettes in Waterford

07 October 2024
Revenue eBrief No. 251/24 - Stamp Duty Manual Part 9: Section 126AB Further levy on financial institutions

Revenue eBrief No. 252/24 - Tax and Duty Manual on the Control and Examination of Baggage

Revenue seize contraband worth almost €350,000 in Dublin and the Midlands

04 October 2024
Revenue eBrief No. 250/24 - Filing Guidelines for DAC2-Common Reporting Standard (CRS)

03 October 2024
Revenue eBrief No. 249/24 - Mineral Oil Tax (MOT) Rate Changes - 9 October 2024

Warning: Bogus phone calls

01 October 2024
Revenue seize contraband worth over €400,000 in Dublin and the Midlands