Revenue eBrief No. 016/23
20 January 2023
Updated Stamp Duty Tax and Duty Manuals
The following Chapters of Tax and Duty Manual Filing and paying Stamp Duty on Instruments have been updated as follows:
Chapter 1: Introduction
- General background has been updated.
Chapter 2: Obligation to file a Stamp Duty Return
- Information with regard to Leases has been updated in Sections 1 and 2.
- General background has been updated in Sections 1 and 2.
- Particulars Delivered has been added to Section 2 – this was previously in Chapter 7.
- Appendix containing Exemptions and Reliefs has been removed.
Chapter 3: Tax Reference Numbers
- General background has been updated in Sections 1 and 2.
- Information with regard to married women that have PPS numbers with W as the 9th character has been updated in Section 1.
Chapter 4: Filing the Return
- General background has been updated in all Sections.
- Revenue agreement to exempt from mandatory e-filing has been removed from Section 7.
- Information on Tax Reference Numbers has been removed from Section 12 as this information is included in Chapter 3.
Chapter 5: Paying the Duty
- Has been updated to improve readability.
Chapter 6: Stamp Certificate
- Information re EOD and adjudication has been removed from Section 1.
- General background has been updated in Sections 1, 7 and 8.
Chapter 7: Particulars Delivered
- Information relating to Particulars Delivered has been incorporated into Chapter 2: Obligation to file a Stamp Duty Return.
- Chapter 7 is now titled Further Guidance (previously Chapter 8).
- A glossary has been added.
Chapter 8: Further Guidance
Administrative Procedures
- This document is now fully FOI exempt and is not available to practitioners.