Revenue eBrief No. 152/18

02 August 2018

Surcharges - updating and consolidation of tax and duty manuals

The contents of Tax and Duty Manual Part 47-06-01a have been incorporated into Part 47-06-01: Return filing dates; late return surcharge and guidance for waiver of surcharge.

TDM Part 47-06-03: PAYE tax paid and surcharge on late returns by Directors has been retitled as Surcharge on late Returns by Directors and updated to remove outdated references to Finance Act 1992 and Statement of Practice IT/1/93

TDM Part 47-06-04: Restriction of claims for reliefs where corporation tax returns are filed late, has been updated to remove outdated references to pre-self-assessment and Tax Briefing.

TDM Part 47-06-08: Surcharge on late submission of returns, has been updated to include material on the late submission of corporation tax returns previously published as a separate manual Part 47-06-07.