Revenue eBrief No. 164/26

05 November 2026

Tax and Duty Manual Part 04A-10-02 Top-up Tax Information Return and Notification of Filer - user guide

Tax and Duty Manual Part 04A-10-02 Top-up Tax Information Return and Notification of Filer - user guide has been updated as follows:

• Section 5.8 has been amended to provide further guidance on the operational procedures and technical requirements for submitting TIR XML deletion and correction messages on ROS.
• Section 5.9.4 has been updated to underline the importance of correctly assigning RecJurCodes to enable successful exchange of the TIR with other jurisdictions; in line with the dissemination approach. The RecJurCodes, or exchange codes, determine which jurisdictions receive information through the central filing and exchange process, and filers are responsible for ensuring that the appropriate RecJurCodes are assigned to each relevant section of the TIR submission. Missing, inconsistent or incorrect RecJurCodes may prevent the successful exchange of information with a relevant jurisdiction and could result in a request for local filing of a TIR in that relevant jurisdiction.
• Appendix B has been updated to reflect additional validation rules that have been disabled for TIR filing on ROS, along with additional OECD guidance agreed with respect to the handling of certain validation errors.
• Appendix C has been inserted, setting out examples of the XML changes required to update an existing message to a deletion or correction message.
• Appendix D has been inserted, setting out practical matters for consideration for DAC9 / GIR MCAA exchanges.