Revenue eBrief No. 129/24

01 May 2024

MyEnquiries Manuals

Tax and Duty Manuals Part 37-00-36B, 37-00-36C and 37-00-36E have been updated as summarised below.

Part 37-00-36B includes a new paragraph 1.9 to advise users about the correct naming of attachments so that they are recognised as correct attachments and do not result in an Enquiry failing.  Updated screens are included in paragraphs 1.10 and 1.11.

Part 37-00-36C includes a new note in paragraphs 1.10 and 2.11 about the correct naming of attachments, a new paragraph 1.13 regarding the notifications issued via MyEnquiries, a new paragraph 2.5 with further information for agents / advisors on the limited options for raising an enquiry without having to specify the Client PPSN / Tax number, and a paragraph 2.10 includes information about changing email address and the need to ensure that the email address is registered in MyEnquiries.

Part 37-00-36E includes new paragraphs 2.1, 2.2 and 2.3 with information on Revenue’s replies to submissions about clearance in death cases, clearance for CGT from non-resident’s or CAT clearance for the distribution of an estate to a non-resident beneficiary.