Revenue eBrief No. 100/25

14 May 2025

Agent's Guide to the Collector General's Division

Tax and Duty Manual Agent's Guide to the Collector-General's Division has been amended as follows:

• Paragraph 3.4 - Non-Resident Repayment of Relevant Contracts Tax is new to the guide.
• Paragraph 4 - International Claims is new to the guide.
• Paragraph 8 - Direct Debit: References to Fixed Direct Debit have been deleted.
• Paragraph 10.1 - e-Linking process for Agents and Taxpayers: Information in relation to the new e-linking process is new to the guide.  
• Paragraph 10.4 - Notification of representation of properties for LPT: Further information input.
• Paragraph 15 - Late Payments and Interest Charges: Information updated to reflect current work practices.
• Paragraph 20 - Tax Relief at Source (Mortgage Interest and Medical Insurance): Mortgage Interest Relief/TRS can no longer be claimed retrospectively for 2020 based on the 4 year rule.
• Paragraph 23 - EU VAT Modernisation: This is new to the guide.
• Paragraph 24 - Unregistered VAT Repayments: Updated information input and obsolete material has been deleted.
• Appendix 1 - Due dates for submission of returns and payments has been updated.