Revenue eBrief No. 115/21
10 June 2021
Capital Acquisitions Tax - Collection and Enforcement Guidelines
Tax and Duty Manual (TDM) Capital Acquisitions Tax Collection and Enforcement Guidelines has been amended to reflect the following:
- Technical guidance is provided in Sections 1 to 3.
- A table of historic CAT Thresholds has been inserted into Section 1.4.
- The content of TDM CAT Part 17 (Collection Issues) has been incorporated into Section 2. TDM CAT Part 17 is now archived.
- A Request for Payment Template Letter has been added at Appendix 1.