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December

09 December 2019
Revenue eBrief No. 206/19
Guidance Notes on the Implementation of Foreign Account Tax Compliance Act (FATCA) in Ireland

Revenue eBrief No. 205/19
Update to VAT Tax and Duty Manual

06 December 2019
Revenue eBrief No. 204/19
Vehicle Registration Tax Section 6 Appeals

05 December 2019
Revenue eBrief No. 203/19
Public Consultation Reminder - Dividend Withholding Tax (DWT) – Real-Time Reporting

Revenue eBrief No. 202/19
Treatment of allowable losses for Capital Gains Tax (CGT) purposes

Revenue eBrief No. 201/19
Control and Examination of Baggage

04 December 2019
Revenue eBrief No. 200/19
Deposit Interest Retention Tax ("DIRT") - Manual for Deposit Takers

03 December 2019
Revenue eBrief No. 199/19
Auctioneers Licences, Auction Permits and House Agents Licences

Revenue eBrief No. 198/19
Geographical Indication for Irish Whiskey & Irish Poteen Verification Procedures

Revenue eBrief No. 197/19
Review of Opinions/Confirmations

November

26 November 2019
Revenue eBrief No. 196/19
C&E Payments (RevPay) in ROS or myAccount - User Guide

25 November 2019
Revenue eBrief No. 195/19
VAT Repayment Offset

21 November 2019
Revenue eBrief No. 194/19
Certification of Tax Residence

13 November 2019
Revenue eBrief No. 193/19
Customs Transit Customs Operational Guide Part 2

04 November 2019
Revenue eBrief No. 192/19
Vehicle Registration Tax - Section 8

01 November 2019
Revenue eBrief No. 191/19
Payment of Preliminary Corporation Tax

Revenue eBrief No. 190/19
Revenue powers exercised in places other than a Revenue office

Revenue eBrief No. 189/19
Non-Principle Private Residence (NPPR)

October

31 October 2019
Revenue eBrief No. 188/19
Section 481 Film Corporation Tax Credit Guidance

24 October 2019
Revenue eBrief No. 187/19
Amending returns and self-assessments

Revenue eBrief No. 186/19
ROS Pay and File 2019

22 October 2019
Revenue eBrief No. 185/19
VAT treatment of food supplements

Revenue eBrief No. 184/19
Accounting For Mineral Oil Tax Manual

15 October 2019
Revenue eBrief No. 183/19
Income tax: restriction of relief for losses in farming or market gardening

Revenue eBrief No. 182/19
Revisions to the Code of Practice for Revenue Audit and other Compliance Interventions

Revenue eBrief No. 181/19
Mandatory disclosure regime guidelines updated

10 October 2019
Revenue eBrief No. 180/19
Budget 2020 - Excise Duty Rates

09 October 2019
Revenue eBrief No. 179/19
Dual-Resident Companies

08 October 2019
Revenue eBrief No. 178/19
Revenue powers exercised in places other than a Revenue Office

01 October 2019
Revenue eBrief No. 177/19
Accounts liable to DIRT, Company and Pension Scheme Deposits and Foreign Bank Accounts

Revenue eBrief No. 176/19
Taxation of Non-Resident Landlords

September

27 September 2019
Revenue eBrief No. 175/19
Solid Fuel Carbon Tax Compliance Procedures Manual

26 September 2019
Revenue eBrief No. 174/19
ROS Support Extended Opening Hours for the 2019 Pay and File Period

20 September 2019
Revenue eBrief No. 173/19
National Co-op Farm Relief Service Operators

18 September 2019
Revenue eBrief No. 172/19
Payment of Preliminary Corporation Tax

17 September 2019
Revenue eBrief No. 171/19
Revenue Job Assist

13 September 2019
Revenue eBrief No. 170/19
Change of Banking Provider - updates to manuals

05 September 2019
Revenue eBrief No. 169/19
Change of Banking Provider

Revenue eBrief No. 168/19
Company Incorporation - Economic Activity

04 September 2019
Revenue eBrief No. 167/19
Corporation Tax (CT1) returns for 2019, Forms 46G (Company)

03 September 2019
Revenue eBrief No. 166/19
Capital Gains Tax due dates up to 2012

Revenue eBrief No. 165/19
Income Tax return form 2018 - ROS Form 11

Revenue eBrief No. 164/19
List of Employees

Revenue eBrief No. 163/19
Key Employee Engagement Programme (KEEP)

August

27 August 2019
Revenue eBrief No. 162/19
Surcharges on Late Returns for Directors

16 August 2019
Revenue eBrief No. 161/19
Payments to Part-Time Lecturers

15 August 2019
Revenue eBrief No. 160/19
United Nations and Specialised Agencies of the United Nations

14 August 2019
Revenue eBrief No. 159/19
Income tax implications for landlords with buy-to-let mortgages who receive tracker mortgage redress payments from lenders

12 August 2019
Revenue eBrief No. 158/19
The Employers' Guide to PAYE

Revenue eBrief No. 157/19
Representative Church Body - Cost of Living Accommodation Allowance

Revenue eBrief No. 156/19
Tax matters relating to the Companies Act 2014

Revenue eBrief No. 155/19
Authorisation to Use Customs Simplified Procedures for placement of goods under a customs procedure

Revenue eBrief No. 154/19
Compensation Payments in respect of Personal Injuries (Exemption of Investment Income)

07 August 2019
Revenue eBrief No. 153/19
Customs and Excise Enforcement Procedures Manual Appendices - Applications for Search Warrants

Revenue eBrief No. 152/19
Taxation of Coroners

02 August 2019
Revenue eBrief No. 151/19
Customs Staff Manual on Ship's Stores

01 August 2019
Revenue eBrief No. 150/19
Dividend Withholding Tax (DWT) - treatment of certain interest payments which are treated as distributions

Revenue eBrief No. 149/19
Tax treatment of the reimbursement of expenses of travel and subsistence to office holders and employees

July

29 July 2019
Revenue eBrief No. 148/19
Stamp duty relief on transfers on land to young trained farmers and Companies Capital Duty

25 July 2019
Revenue eBrief No. 147/19
Rent-A-Room Relief

Revenue eBrief No. 146/19
The Remittance Basis of Assessment

Revenue eBrief No. 145/19
Deductibility of loan interest in computing rental income

Revenue eBrief No. 144/19
Earned Income Tax Credit

24 July 2019
Revenue eBrief No. 143/19
Updates to VAT Tax and Duty Manual

Revenue eBrief No. 142/19
Filing and paying Stamp Duty - Chapter 5: Paying the Duty

22 July 2019
Revenue eBrief No. 141/19
Controlled Foreign Companies

15 July 2019
Revenue eBrief No. 140/19
Tax credit for succession farm partnerships

12 July 2019
Revenue eBrief No. 139/19
Issue of PAYE refunds in respect of Drugs Payment expenditure for 2009

Revenue eBrief No. 138/19
Tax treatment of the reimbursement of expenses of travel and subsistence to office holders and employees

11 July 2019
Revenue eBrief No. 137/19
Exit Tax Provisions

08 July 2019
Revenue eBrief No. 136/19
The Revenue Technical Service

03 July 2019
Revenue eBrief No. 135/19
Accounting Standards

02 July 2019
Revenue eBrief No. 134/19
Tax relief on retirement for certain income of certain sportspersons

Revenue eBrief No. 133/19
Ex-gratia Magdalen Laundry payments

01 July 2019
Revenue eBrief No. 132/19
Implementation of the Agreement to Improve Tax Compliance and Provide for Reporting and Exchange of Information concerning Tax Matters (United States of America) Order 2013

Revenue eBrief No. 131/19
Corporation Tax - computation of Case I and II profits or gains of a company

June

28 June 2019
Revenue eBrief No. 130/19
State aid transparency requirements: Publication of information regarding State aid granted to individual taxpayers

27 June 2019
Revenue eBrief No. 129/19
Research and Development (R&D) Tax Credit

Revenue eBrief No. 128/19
Farm buildings allowances

Revenue eBrief No. 127/19
Relief for certain income from leasing of farm land

Revenue eBrief No. 126/19
Capital Gains Tax anti-avoidance measures - Finance Act 2017

26 June 2019
Revenue eBrief No. 125/19
Customs Transit Manuals

Revenue eBrief No. 124/19
Exemption for local authorities and certain other bodies from income tax

25 June 2019
Revenue eBrief No. 123/19
Taxation of Lloyd's Income and Gains in Ireland

21 June 2019
Revenue eBrief No. 122/19
iXBRL - release of new taxonomies

Revenue eBrief No. 121/19
Imputed distributions from Approved Retirement Funds and Vested Personal Retirement Savings Accounts

Revenue eBrief No. 120/19
PAYE Services: Manage Your Tax

20 June 2019
Revenue eBrief No. 119/19
Jobs and Pensions Service User Manual

19 June 2019
Revenue eBrief No. 118/19
Online Unemployment Repayments

18 June 2019
Revenue eBrief No. 117/19
Foreign Account Tax Compliance Act (FATCA)

Revenue eBrief No. 116/19
Repeal of the EU Savings Directive

17 June 2019
Revenue eBrief No. 115/19
Tax Relief for Pension Contributions: Application of Earnings Limit

14 June 2019
Revenue eBrief No. 114/19
Update to Guidelines for VAT Registration

Revenue eBrief No. 113/19
Tax Relief for Pension Contributions: Application of Earnings Limit

13 June 2019
Revenue eBrief No. 112/19
Approved Retirement Funds

07 June 2019
Revenue eBrief No. 111/19
Revenue arrangements for implementing EU and OECD exchange of information requirements in respect of tax rulings

04 June 2019
Revenue eBrief No. 110/19
Charities VAT Compensation Scheme - closing date for submission of claims

May

30 May 2019
Revenue eBrief No. 109/19
Revenue officers entering construction sites

29 May 2019
Revenue eBrief No. 108/19
Pensions - employer contributions

Revenue eBrief No. 107/19
eRCT Bulk Rate Review

28 May 2019
Revenue eBrief No. 106/19
Third party returns: requirement to report information automatically

27 May 2019
Revenue eBrief No. 105/19
Registered farm partnerships

23 May 2019
Revenue eBrief No. 104/19
Research and Development (R&D) Tax Credit: Appointment of experts to assist in audits

22 May 2019
Revenue eBrief No. 103/19
Tax and Universal Social Charge treatment of income of directors of Irish incorporated companies

21 May 2019
Revenue eBrief No. 102/19
Help to Buy (HTB)

20 May 2019
Revenue eBrief No. 101/19
Travel Expenses: When are they wholly & exclusively for the purposes of the trade?

15 May 2019
Revenue eBrief No. 100/19
Income Tax treatment of married persons and civil partners

14 May 2019
Revenue eBrief No. 099/19
Agent's Guide to Collector-General's Division

Revenue eBrief No. 098/19
Revenue guide to legislative interpretation

10 May 2019
Revenue eBrief No. 097/19
Tobacco Products Tax

Revenue eBrief No. 096/19
Horticultural production relief

09 May 2019
Revenue eBrief No. 095/19
ROS - Extension of Pay & File deadline for ROS customers for 2019

08 May 2019
Revenue eBrief No. 094/19
Benefit-in-Kind - private use of employer-provided vehicles

03 May 2019
Revenue eBrief No. 093/19
PAYE Modernisation Update - employers and payroll agents

Revenue eBrief No. 092/19
Transfers of assets by civil partners

Revenue eBrief No. 091/19
Regional Convention on Pan-Euro-Med Preferential Rules of Preferential Origin

02 May 2019
Revenue eBrief No. 090/19
Stamp duty relief on the transfer of land to young trained farmers

April

24 April 2019
Revenue eBrief No. 089/19
Filing and paying Stamp Duty on Instruments - Chapter 1: Introduction

Revenue eBrief No. 088/19
Filing and paying Stamp Duty on Instruments - Chapter 6: Stamp Certificate

Revenue eBrief No. 087/19
Filing and paying Stamp Duty on Instruments - Chapter 4: Filing the Return

Revenue eBrief No. 086/19
Filing and Paying Stamp Duty on Instruments - Chapter 5: Paying the duty

Revenue eBrief No. 085/19
Filing and paying Stamp Duty on Instruments - Chapter 3: Tax Reference Numbers

Revenue eBrief No. 084/19
Filing and paying Stamp Duty on Instruments - Chapter 2: Obligation to file a Stamp Duty Return

Revenue eBrief No. 083/19
Filing and paying Stamp Duty on Instruments - Chapter 8: Further Guidance

Revenue eBrief No. 082/19
Filing and paying Stamp Duty on Instruments – Chapter 07 - Particulars Delivered

18 April 2019
Revenue eBrief No. 081/19
Capital allowances for specified intangible assets

17 April 2019
Revenue eBrief No. 080/19
Irish Real Estate Fund (IREF) guidance

Revenue eBrief No. 079/19
Encashment Tax

Revenue eBrief No. 078/19
Filing guidelines for Foreign Account Tax Compliance Act (FATCA) and for DAC2-Common Reporting Standard (CRS)

15 April 2019
Revenue eBrief No. 077/19
Automated Entry Processing (AEP) - payment methods

Revenue eBrief No. 076/19
Capital Acquisitions Tax collection and enforcement guidelines

08 April 2019
Revenue eBrief No. 075/19
Relief for agreed pay restructuring

Revenue eBrief No. 074/19
Relief for new shares purchased by employees

Revenue eBrief No. 073/19
Share schemes - restricted shares

04 April 2019
Revenue eBrief No. 072/19
Health expenses – qualifying expenses

Revenue eBrief No. 071/19
Home Carer Tax Credit

03 April 2019
Revenue eBrief No. 070/19
Control and examination of baggage

Revenue eBrief No. 069/19
Revenue information powers

March

27 March 2019
Revenue eBrief No. 068/19
Mandatory e-filing notification procedures for new VAT registrations

Revenue eBrief No. 067/19
eRCT Bulk Rate Review

26 March 2019
Revenue eBrief No. 066/19
Taxation of election workers

22 March 2019
Revenue eBrief No. 065/19
Benefit-in-Kind - provision of free or subsidised accommodation

21 March 2019
Revenue eBrief No. 064/19
Rules relating to recovery of capital and replacement loans

Revenue eBrief No. 063/19
Benefit-in-Kind - certain benefits for members of the Permanent Defence Force

20 March 2019
Revenue eBrief No. 062/19
Capital Acquisitions Tax (CAT) - amendments to Tax and Duty Manual

Revenue eBrief No. 061/19
Revenue referrals to professional bodies under section 851A(7) TCA 1997.

Revenue eBrief No. 060/19
Exemption of certain childcare support payments

19 March 2019
Revenue eBrief No. 059/19
Deduction for income earned in certain foreign states (Foreign Earnings Deduction)

Revenue eBrief No. 058/19
Charges on income for Corporation Tax purposes

Revenue eBrief No. 057/19
Hepatitis C - compensation payments

15 March 2019
Revenue eBrief No. 056/19
Road haulier drivers (employees) - subsistence rates

Revenue eBrief No. 055/19
Earned Income Tax Credit

14 March 2019
Revenue eBrief No. 054/19
Expenses of travel - non-executive directors attending board meetings

Revenue eBrief No. 053/19
Share schemes

13 March 2019
Revenue eBrief No. 052/19
PAYE Modernisation Update- Employers and Payroll Agents

Revenue eBrief No. 051/19
Income tax implications for landlords with buy-to-let mortgages who receive tracker mortgage redress payments from lenders

Revenue eBrief No. 050/19
Pensions - Lump sum benefits and commutation

12 March 2019
Revenue eBrief No. 049/19
Vehicle Registration Tax

11 March 2019
Revenue eBrief No. 048/19
Updates to VAT Tax and Duty Manual

08 March 2019
Revenue eBrief No. 047/19
Tax treatment of legal fees paid by an employer

07 March 2019
Revenue eBrief No. 046/19
Guides to reliefs for investment in corporate trades

06 March 2019
Revenue eBrief No. 045/19
Procedure in relation to Research and Development (R&D) Tax Credit

Revenue eBrief No. 044/19
Preliminary Income Tax Direct Debit Guidelines

04 March 2019
Revenue eBrief No. 043/19
Distributions

Revenue eBrief No. 042/19
Company charge to Income Tax on loans to participators

01 March 2019
Revenue eBrief No. 041/19
Tax relief for new start-up companies

Revenue eBrief No. 040/19
Relief for pre-trading expenses

Revenue eBrief No. 039/19
Agent Authorisation for Phased Payment Arrangement (PPA)

February

28 February 2019
Revenue eBrief No. 038/19
Accelerated allowances for the provision of childcare services or fitness centre facilities

27 February 2019
Revenue eBrief No. 037/19
Capital Acquisitions Tax - CAT Audit

Revenue eBrief No. 036/19
The distribution treatment of interest to residents of tax treaty countries and EU member countries

Revenue eBrief No. 035/19
ROS enhancements

26 February 2019
Revenue eBrief No. 034/19
VAT treatment of food supplements

Revenue eBrief No. 033/19
Accelerated allowances for gas vehicles and refuelling equipment

Revenue eBrief No. 032/19
Operation of PAYE in respect of foreign employments exercised in the State

22 February 2019
Revenue eBrief No. 031/19
National Co-op Farm Relief Services operators

21 February 2019
Revenue eBrief No. 030/19
Net pay arrangements: application of PAYE to net pay after deducting employee's superannuation contributions

20 February 2019
Revenue eBrief No. 029/19
Key Employee Enagement Programme (KEEP)

Revenue eBrief No. 028/19
Relief for trade union subscriptions

Revenue eBrief No. 027/19
Tax treatment of certain payments made by the Department of Employment Affairs and Social Protection

19 February 2019
Revenue eBrief No. 026/19
Amendment of certain tax exemption provisions

Revenue eBrief No. 025/19
Income Tax (Employment) Regulations 2018 (S.I. No. 345 of 2018) and Universal Social Charge Regulations 2018 (S.I. No. 510 of 2018)

Revenue eBrief No. 024/19
Cessation of a trade or profession or change in accounting date – review of preceding year

Revenue eBrief No. 023/19
Accelerated wear and tear allowances for energy efficient equipment

15 February 2019
Revenue eBrief No. 022/19
The Employers' Guide to PAYE

01 February 2019
Revenue eBrief No. 021/19
Form P11D

Revenue eBrief No. 020/19
PAYE Modernisation Update

January

31 January 2019
Revenue eBrief No. 019/19
Vehicle Registration Tax

Revenue eBrief No. 018/19
EU/Japan Economic Partnership Agreement

30 January 2019
Revenue eBrief No. 017/19
Special Assignee Relief Programme (SARP)

29 January 2019
Revenue eBrief No. 016/19
Exemption in respect of periodic payments for personal injuries

Revenue eBrief No. 015/19
Online Services and National Phone Number for PAYE Callers

28 January 2019
Revenue eBrief No. 014/19
Help to Buy (HTB)

25 January 2019
Revenue eBrief No. 013/19
High income individuals' restriction

Revenue eBrief No. 012/19
Review of opinions or confirmations

Revenue eBrief No. 011/19
Lloyds sterling conversion rates and the Average Market Mid-Closing Exchange Rates

24 January 2019
Revenue eBrief No. 010/19
Surcharge for late submission of returns, including where there is a delay in uploading iXBRL financial statements through ROS

Revenue eBrief No. 009/19
Failure to cooperate fully with a Revenue Compliance Intervention

16 January 2019
Revenue eBrief No. 008/19
Guidelines for PAYE reviews where week 53 applies

Revenue eBrief No. 007/19
Finance Act 2018 amendments to Stock Relief provisions

Revenue eBrief No. 006/19
Stamp Duty on Instruments - Administrative Procedures and Enforcement

11 January 2019
Revenue eBrief No. 005/19
Income Tax Return Forms 2011

Revenue eBrief No. 004/19
Changes to the Generalised System of Preferences country lists

09 January 2019
Revenue eBrief No. 003/19
Averaging of farm profits

07 January 2019
Revenue eBrief No. 002/19
PAYE Monthly and Annual Estimates

04 January 2019
Revenue eBrief No. 001/19
Stamp duty reliefs for farm consolidation and farm leasing