Revenue eBrief No. 099/25
14 May 2025
Guidelines for charging interest on late payment through Revenue Debt Management Systems (DMS)
Tax and Duty Manual - Guidelines for charging interest on late payment through Revenue Debt Management Services (DMS) - has been updated as follows:
- TDM title has been changed.
- Capital Acquisitions Tax has been included in the guide.
- References to charging interest on Fixed Direct Debit and Balloon payments have been removed.
- Appendix 4 - Due Dates for Self Assessed Taxes, updated for current practices.