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2021

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April

15 April 2021
Revenue eBrief No. 085/21
Deduction for statutory registration fees paid to the Health and Social Care Professionals Council (CORU)

14 April 2021
Revenue eBrief No. 084/21
Tax and Duty Manual Part 06-08A-01: Dividend Withholding Tax

Revenue eBrief No. 083/21
Cessation of a trade or profession or change in accounting date - review of preceding year

12 April 2021
Revenue eBrief No. 082/21
Stamp duty: associated companies relief

09 April 2021
Revenue eBrief No. 081/21
Customs Import Procedures Manual update

08 April 2021
Revenue eBrief No. 080/21
Recoupment of Overpayments of Salary by an Employer from an Employee

Revenue eBrief No. 079/21
Credit in respect of tax deducted from emoluments of certain directors and employees

Revenue eBrief No. 078/21
Opticians in Employment

Revenue eBrief No. 077/21
Local Property Direct Debit Guidelines

07 April 2021
Revenue eBrief No. 076/21
Diesel Rebate Scheme Compliance Procedures Manual

Revenue eBrief No. 075/21
Customs Export Procedures

06 April 2021
Revenue eBrief No. 074/21
Relief for Investment in Corporate Trades

01 April 2021
Revenue eBrief No. 073/21
Freelance Actors: Flat Rate Expense Deduction

Revenue eBrief No. 072/21
Charities VAT Compensation Scheme

March

31 March 2021
Revenue eBrief No. 071/21
Tax and Duty Manual Part 09-02-05 - Capital allowances for intangible assets - updated

30 March 2021
Revenue eBrief No. 070/21
VAT eCommerce - Registration for the One Stop Shop (OSS) and Import One Stop Shop (IOSS) from 1 April 2021

29 March 2021
Revenue eBrief No. 069/21
Deposit Interest retention Tax (D.I.R.T.) Tax Treatment for Individuals

Revenue eBrief No. 068/21
Anti-hybrid guidance

26 March 2021
Revenue eBrief No. 067/21
Sale of Live Animals by Auction (Mart)

Revenue eBrief No. 066/21
The VAT Treatment of the procurement of certain Goods and Services by a Public Body

25 March 2021
Revenue eBrief No. 065/21
Surcharge for late filing and restrictions on loss relief

Revenue eBrief No. 064/21
Accounting for Mineral Oil Tax Manual

24 March 2021
Revenue eBrief No. 063/21
Revenue Receipts Tracker App and the Receipts Tracker in myAccount and ROS

Revenue eBrief No. 062/21
Schedule of Revenue Powers

Revenue eBrief No. 061/21
Charitable Donations Scheme

23 March 2021
Revenue eBrief No. 060/21
Section 1001 Fixed Charge on Book Debts

Revenue eBrief No. 059/21
VAT & Employees' Pension Fund

22 March 2021
Revenue eBrief No. 058/21
Temporary Wage Subsidy Scheme (TWSS) Reconciliation

12 March 2021
Revenue eBrief No. 057/21
Dependent Relative Tax Credit

Revenue eBrief No. 056/21
Electronic Tax Clearance

11 March 2021
Revenue eBrief No. 055/21
Stamp duty: Finance Act 2020 changes

10 March 2021
Revenue eBrief No. 054/21
Payment and Receipt of Interest without Deduction of Income Tax

Revenue eBrief No. 053/21
Tax Avoidance area on Revenue website

09 March 2021
Revenue eBrief No. 052/21
Tax treatment of certain benefits payable under the Social Welfare Acts

Revenue eBrief No. 051/21
Tax and Duty Manuals relating to the scheme of manufacturing relief

Revenue eBrief No. 050/21
VAT - Postponed Accounting - Entries on VAT3 Return and VAT Return of Trading Details (RTD)

Revenue eBrief No. 049/21
Accelerated capital allowances for energy efficient equipment

Revenue eBrief No. 048/21
Control and Examination of Baggage

Revenue eBrief No. 047/21
Charges on income for corporation tax purposes

Revenue eBrief No. 046/21
Annual average exchange rates and Lloyds sterling conversion rates

08 March 2021
Revenue eBrief No. 045/21
Vehicle Registration Tax Manual Section 3

05 March 2021
Revenue eBrief No. 044/21
Hard copy returns

Revenue eBrief No. 043/21
State Aid Transparency Requirements

04 March 2021
Revenue eBrief No. 042/21
Health and Safety Guidelines for Revenue Officers involved in sampling mineral oil contained in road tankers

Revenue eBrief No. 041/21
Section 1001 Fixed charge on Book Debts

01 March 2021
Revenue eBrief No. 040/21
EU Mandatory Disclosure of Reportable Cross-Border Arrangements (DAC6)

February

26 February 2021
Revenue eBrief No. 039/21
Capital acquisitions tax returns: agricultural and business reliefs

25 February 2021
Revenue eBrief No. 038/21
Film Withholding Tax - Brexit update

24 February 2021
Revenue eBrief No. 037/21
Guidance on Part 35A Transfer Pricing

Revenue eBrief No. 036/21
Film Tax Credit (Section 481) - Finance Act 2020 amendments

23 February 2021
Revenue eBrief No. 035/21
Income from scholarships

22 February 2021
Revenue eBrief No. 034/21
PAYE Services: Review your Tax

18 February 2021
Revenue eBrief No. 033/21
Capital Gains Tax (CGT) - Deduction from consideration on disposal of certain assets (S.980)

17 February 2021
Revenue eBrief No. 032/21
Vehicle Registration Tax Manual - Section 1

16 February 2021
Revenue eBrief No. 031/21
Partial Recovery of VAT on Qualifying Passenger Motor Vehicles

Revenue eBrief No. 030/21
Capital Gains Tax (CGT) Revised Entrepreneur Relief

15 February 2021
Revenue eBrief No. 029/21
Update of Tax and Duty Manual 02-02-06 - What constitutes a trade?

Revenue eBrief No. 028/21
Tax relief for new companies, UK companies

12 February 2021
Revenue eBrief No. 027/21
Controlled Foreign Company Rules - Finance Act 2020 amendments

Revenue eBrief No. 026/21
Migration of Irish securities and application of close company provisions

Revenue eBrief No. 025/21
Customs Manual on Import VAT

08 February 2021
Revenue eBrief No. 024/21
Close companies and loans to participators - update in accordance with the Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020

05 February 2021
Revenue eBrief No. 023/21
Distributions

Revenue eBrief No. 022/21
Encashment Tax - Increase in rate and withdrawal of an exemption

Revenue eBrief No. 021/21
PAYE Modernisation Procedural Changes

Revenue eBrief No. 020/21
Company Residence - End of Transition Period

04 February 2021
Revenue eBrief No. 019/21
Irish Whiskey and Irish Poteen Geographical Indications(GI) Verification Scheme

Revenue eBrief No. 018/21
Valuation System for New and Used Vehicles

03 February 2021
Revenue eBrief No. 017/21
Universal Social Charge

January

29 January 2021
Revenue eBrief No. 016/21
Guidelines for conducting Compliance Interventions remotely during COVID-19

28 January 2021
Revenue eBrief No. 015/21
Tax Treatment of Foster Care Related Payments

27 January 2021
Revenue eBrief No. 014/21
EU Mandatory Disclosure of Reportable Cross-Border Arrangements (DAC 6)

Revenue eBrief No. 013/21
SAYE Schemes

Revenue eBrief No. 012/21
Queries regarding Restricted Shares held under other arrangements

Revenue eBrief No. 011/21
Relief for Contributions to Permanent Health Benefit Schemes and Tax Treatment of Benefits Received under Permanent Health Benefit Schemes

26 January 2021
Revenue eBrief No. 010/21
Temporary VAT measures relating to Covid-19

Revenue eBrief No. 009/21
Accounting for Mineral Oil

22 January 2021
Revenue eBrief No. 008/21
Extension to filing date for revised VAT Return of Trading Details (RTD)

21 January 2021
Revenue eBrief No. 007/21
eRCT system - re-opening a closed contract

18 January 2021
Revenue eBrief No. 006/21
List of Flat-Rate Schedule Expenses

Revenue eBrief No. 005/21
Customs Charges for Official Attendance

14 January 2021
Revenue eBrief No. 004/21
COVID-19 measures related to personal tax matters

Revenue eBrief No. 003/21
Guidelines for Agents or Advisors acting on behalf of taxpayers - updated Forms PAYE A1 and A2

13 January 2021
Revenue eBrief No. 002/21
Stock relief – farming trades updated

07 January 2021
Revenue eBrief No. 001/21
Preferential origin - removal of Equatorial Guinea from GSP