December
10 December 2018
Revenue eBrief No. 210/18
The New Employers' Guide to PAYE from January 2019
Revenue eBrief No. 209/18
Agent's Guide to the Collector-General's Division
Revenue eBrief No. 208/18
Corporation Tax - General Background
06 December 2018
Revenue eBrief No. 207/18
Surcharge on certain undistributed income of close companies
Revenue eBrief No. 206/18
Interest Withholding Tax: advance clearances under double taxation treaties and Hong Kong corporate treasury centres
05 December 2018
Revenue eBrief No. 205/18
Incorporation of iXBRL FAQs into iXBRL Tax and Duty Manual
November
30 November 2018
Revenue eBrief No. 204/18
National Employer Helpline – Extended opening hours to support PAYE Modernisation
28 November 2018
Revenue eBrief No. 203/18
Restriction of reliefs where Corporation Tax returns are submitted late
27 November 2018
Revenue eBrief No. 202/18
Competent Authority Agreement between Ireland and Malta
20 November 2018
Revenue eBrief No. 201/18
Taxation of Farmers - Basic Payment Scheme
19 November 2018
Revenue eBrief No. 200/18
Islamic financing
14 November 2018
Revenue eBrief No. 199/18
"Rent to buy" schemes
13 November 2018
Revenue eBrief No. 198/18
Taxation of couriers
02 November 2018
Revenue eBrief No. 197/18
Extension to the availability of the List of Employees
01 November 2018
Revenue eBrief No. 196/18
Revenue Structure Changes
Revenue eBrief No. 195/18
Extension to the Availability of the List of Employees
October
31 October 2018
Revenue eBrief No. 194/18
Employed person taking care of an incapacitated individual
30 October 2018
Revenue eBrief No. 193/18
Comprehensive guarantee
Revenue eBrief No. 192/18
Domestic employment scheme
25 October 2018
Revenue eBrief No. 191/18
Scholarship exemption
24 October 2018
Revenue eBrief No. 190/18
Pensions Manual amended
Revenue eBrief No. 189/18
Revenue eBrief No. 189/18 - Tax Clearance for applicants under the Standards in Public Office Act
22 October 2018
Revenue eBrief No. 188/18
ROS and myAccount availability
19 October 2018
Revenue eBrief No. 187/18
Stamp Duty - transfers of land to young trained farmers
17 October 2018
Revenue eBrief No. 186/18
ROS Pay and File 2018 - Useful Tips
16 October 2018
Revenue eBrief No. 185/18
Knowledge Development Box
15 October 2018
Revenue eBrief No. 184/18
Irish Real Estate Fund (IREF) electronic account filing requirements
11 October 2018
Revenue eBrief No. 183/18
Corporation Tax Statement of Particulars - Section 882 TCA 1997
10 October 2018
Revenue eBrief No. 182/18
Income Tax implications for landlords with buy-to-let mortgages who have received tracker mortgage redress payments from banks
Revenue eBrief No. 181/18
Excise Rates - Budget 2019
05 October 2018
Revenue eBrief No. 180/18
Companies carrying on mutual business or not carrying on a business
Revenue eBrief No. 179/18
EMCS Transition Issues - Staff Guidelines
September
28 September 2018
Revenue eBrief No. 178/18
Case V excess capital allowances and Case V losses: Order of offset for individuals and between jointly assessed spouses and civil partners
Revenue eBrief No. 177/18
ROS Support Extended Opening Hours for Pay & File 2018
26 September 2018
Revenue eBrief No. 176/18
Repair and Leasing Scheme payments
24 September 2018
Revenue eBrief No. 175/18
Deposit interest - whether a trading receipt
21 September 2018
Revenue eBrief No. 174/18
Research and Development (R&D) tax credit clawback of relief
19 September 2018
Revenue eBrief No. 173/18
Guide to Excise Licences
18 September 2018
Revenue eBrief No. 172/18
Stamp duty - residential development refund scheme
11 September 2018
Revenue eBrief No. 171/18
Using online methods to make a payment to Revenue
10 September 2018
Revenue eBrief No. 170/18
The Employers' Guide to PAYE
07 September 2018
Revenue eBrief No. 169/18
Share Farming
06 September 2018
Revenue eBrief No. 168/18
Reminder to Income Tax filers about their Pay and File obligations
03 September 2018
Revenue eBrief No. 167/18
Capital Acquisitions Tax (CAT) - amendments to Tax and Duty Manual
Revenue eBrief No. 166/18
Interest payments to Hong Kong
August
28 August 2018
Revenue eBrief No. 165/18
Compensation Payments in respect of Personal Injuries (Exemption of Investment Income)
23 August 2018
Revenue eBrief No. 164/18
Irish Real Estate Fund (IREF) declarations: UK charity
21 August 2018
Revenue eBrief No. 163/18
Recoupment of overpayments of salary by an employer from an employee
20 August 2018
Revenue eBrief No. 162/18
eRCT Bulk Rate Review
13 August 2018
Revenue eBrief No. 161/18
ROS Form 11 2017 – update on pre-population of data
08 August 2018
Revenue eBrief No. 160/18
Movement of excisable products
02 August 2018
Revenue eBrief No. 159/18
Investment Undertakings
Revenue eBrief No. 158/18
Tax Exemption and Marginal Relief
Revenue eBrief No. 157/18
Exemption from Income Tax in respect of Certain Payments made under Employment Law.
Revenue eBrief No. 156/18
Recoupment of Overpayments of salary by an Employer from an Employee
Revenue eBrief No. 155/18
Special Assignee Relief (SARP)
Revenue eBrief No. 154/18
Mandatory use of Detailed Profit and Loss taxonomy
Revenue eBrief No. 153/18
Guide to Excise Licences
Revenue eBrief No. 152/18
Surcharges - updating and consolidation of tax and duty manuals
Revenue eBrief No. 151/18
Taxation of Coroners
July
31 July 2018
Revenue eBrief No. 150/18
Update to the VAT Tax and Duty Manual
30 July 2018
Revenue eBrief No. 149/18
Repayments and Offsets of Taxes and Duties
Revenue eBrief No. 148/18
Particulars to be supplied by companies which are new or where there is a material change in information previously provided
20 July 2018
Revenue eBrief No. 147/18
Online Tax Evasion Reports
19 July 2018
Revenue eBrief No. 146/18
The Employers' Guide to PAYE
Revenue eBrief No. 145/18
Income Tax Payable under Section 239 TCA 1997 and Preliminary Tax for Small Companies
Revenue eBrief No. 144/18
Country-by-Country Reporting
16 July 2018
Revenue eBrief No. 143/18
Loans applied in acquiring an interest in a company
09 July 2018
Revenue eBrief No. 142/18
Services connected with immovable property
02 July 2018
Revenue eBrief No. 141/18
Payment and receipt of interest without deduction of Income Tax
Revenue eBrief No. 140/18
Tax treatment of debt issuance costs
June
29 June 2018
Revenue eBrief No. 139/18
Finance leasing
Revenue eBrief No. 138/18
Irish Real Estate Funds: pay and file details
28 June 2018
Revenue eBrief No. 137/18
List of Employees - Guidelines for Employers
Revenue eBrief No. 136/18
ROS Enhancements
27 June 2018
Revenue eBrief No. 135/18
Certification of Residence - developments in providing Letters of Residence
Revenue eBrief No. 134/18
Tax clearance guidelines for non-registered applicants
25 June 2018
Revenue eBrief No. 133/18
Return of Values - Investment Undertakings
14 June 2018
Revenue eBrief No. 132/18
EU Mandatory Disclosure Rules – Entry Into Force from 25 June 2018
07 June 2018
Revenue eBrief No. 131/18
An updated version of Chapter 23 of the Pensions Manual is now available on the Revenue website
May
31 May 2018
Revenue eBrief No. 130/18
Large Cases Divisions: Opinions or confirmations on the tax or duty consequences of a proposed course of action
Revenue eBrief No. 129/18
The Revenue Technical Service
30 May 2018
Revenue eBrief No. 128/18
Sugar Sweetened Drinks Tax (SSDT)
Revenue eBrief No. 127/18
PAYE (Employers) Compliance
Revenue eBrief No. 126/18
Fees paid to medical practitioners and pharmacists
29 May 2018
Revenue eBrief No. 125/18
Mutual Assistance Requests User Manual and Guidelines
Revenue eBrief No. 124/18
Taxation of life assurance companies - old and new basis regimes, taxation
Revenue eBrief No. 123/18
MyEnquiries enhancements
28 May 2018
Revenue eBrief No. 122/18
Solid Fuel Carbon Tax Compliance Procedures Manual
Revenue eBrief No. 121/18
Life assurance companies - return of payments
Revenue eBrief No. 120/18
Tax deductibility in remunerating family members
Revenue eBrief No. 119/18
Monitoring compliance with transfer pricing rules contained in Part 35A of the TCA 1997
Revenue eBrief No. 118/18
RevApp and the Receipts Tracker
Revenue eBrief No. 117/18
Mineral Oil Tax Carbon Charge
Revenue eBrief No. 116/18
Transfers of assets, other than trading stock, within group
Revenue eBrief No. 115/18
Investment undertakings
Revenue eBrief No. 114/18
Exchange Traded Funds (ETFs)
Revenue eBrief No. 113/18
Guidelines for agents acting on behalf of taxpayers
25 May 2018
Revenue eBrief No. 112/18
Domicile levy
Revenue eBrief No. 111/18
Withholding Tax on interest payments by Companies and to Non-Residents
Revenue eBrief No. 110/18
Tax and Duty Manual 05-03-08 - Forms P11D
Revenue eBrief No. 109/18
Case working manual for Compliance Interventions for PAYE Taxpayers
24 May 2018
Revenue eBrief No. 108/18
Capital Gains Tax relief for certain disposals of land or buildings
Revenue eBrief No. 107/18
Entitlement to treatment under s.110 TCA 1997
Revenue eBrief No. 106/18
Employment and Investment Incentive
Revenue eBrief No. 105/18
BES manuals no longer relevant
Revenue eBrief No. 104/18
Offshore funds
Revenue eBrief No. 103/18
Agent's Guide to the Collector-General's Division
23 May 2018
Revenue eBrief No. 102/18
Registration of tenancies with Residential Tenancies Board: interest deduction for rental income
Revenue eBrief No. 101/18
Capital Acquisitions Tax (CAT) Part 15 - proceeds of certain insurance policies used to pay CAT
Revenue eBrief No. 100/18
Automatic Exchange of Information
Revenue eBrief No. 99/18
Allowances for scientific research
Revenue eBrief No. 98/18
Manual no longer relevant
22 May 2018
Revenue eBrief No. 97/18
Tax treatment of flight crew members
Revenue eBrief No. 96/18
Corporation Tax (CT1) returns for 2018, Forms 46G(Company)
21 May 2018
Revenue eBrief No. 95/18
The Electronic Excise Declaration System (EEDS)
18 May 2018
Revenue eBrief No. 094/18
Employee (PAYE) Tax Credit
Revenue eBrief No. 093/18
Revenue eBrief No. 93/18 - Revenue seeks applications for Independent Research & Development (R&D) and Knowledge Development Box (KDB) Experts
17 May 2018
Revenue eBrief No. 092/18
Stamp Duty refund scheme for land developed for residential purposes
16 May 2018
Revenue eBrief No. 091/18
Revenue eBrief No. 091/18 - Income Tax credits and reliefs for individuals over 65 and individuals caring for those over 65
Revenue eBrief No. 90/18
Update to the State aid transparency requirements: Publication of information regarding State aid granted to individual taxpayers
15 May 2018
Revenue eBrief No. 89/18
Peer to peer lending: Withholding Tax obligations under Section 246 Taxes Consolidation Act 1997
Revenue eBrief No. 88/18
The tax treatment of cryptocurrency transactions
10 May 2018
Revenue eBrief No. 87/18
Status of Children Act 1987 and Related Acts - effect on the Tax Acts (Section 8 Taxes Consolidation Act 1997)
Revenue eBrief No. 86/18
Benefit-in-Kind – Private use of Company Cars
Revenue eBrief No. 85/18
Administrative penalties for infringements of customs rules
09 May 2018
Revenue eBrief No. 84/18
Relief for certain income from leasing of farm land
Revenue eBrief No. 83/18
Payment made without deduction of Income Tax
04 May 2018
Revenue eBrief No. 82/18
Country-by-Country Reporting
Revenue eBrief No. 81/18
Revenue Arrangements for Implementing EU and OECD Exchange of Information Requirements In Respect of Tax Rulings
Revenue eBrief No. 80/18
iXBRL: Update of Detailed Profit and Loss taxonomy and other related matters
Revenue eBrief No. 79/18
Acquisition by a company of its own shares
03 May 2018
Revenue eBrief No. 78/18
Starting your first job
02 May 2018
Revenue eBrief No. 77/18
Taxpayer confidentiality - Finance Act 2017
Revenue eBrief No. 76/18
PAYE Exclusion Orders
Revenue eBrief No. 75/18
An Introduction to Authorised Economic Operators (AEO)
Revenue eBrief No. 74/18
Profit sharing schemes and termination payments
Revenue eBrief No. 73/18
Retirement Relief – Revised Entrepreneur Relief
01 May 2018
Revenue eBrief No. 72/18
Share schemes
April
27 April 2018
Revenue eBrief No. 71/18
Sugar Sweetened Drinks Tax (SSDT) - General Taxpayer Guide
25 April 2018
Revenue eBrief No. 70/18
ROS - Extension of Pay & File Deadline for ROS Customers for 2018
24 April 2018
Revenue eBrief No. 69/18
Amendment to Guidance Manual on Customs Warehousing
23 April 2018
Revenue eBrief No. 68/18
Update to VAT Tax and Duty Manual - Part 3 - Financial Services
Revenue eBrief No. 67/18
Allowances, expenses and gratuities payable to local authority chairpersons and members
Revenue eBrief No. 66/18
VAT treatment of staff secondments
Revenue eBrief No. 65/18
Payments on termination of an office or employment or removal from an office or employment
Revenue eBrief No. 64/18
Update to VAT Tax and Duty Manual
20 April 2018
Revenue eBrief No. 63/18
Special Savings Accounts
19 April 2018
Revenue eBrief No. 62/18
Schedules of Revenue powers: audit and Investigation powers, banking powers, general Information powers
18 April 2018
Revenue eBrief No. 61/18
Recognised stock exchanges
Revenue eBrief No. 60/18
Deduction of tax from Interest payments by certain deposit takers
17 April 2018
Revenue eBrief No. 59/18
Tax treatment of income arising from the provision of short-term accommodation
Revenue eBrief No. 58/18
Tax treatment (PAYE) of employees who exercise non-Irish employments in the State
Revenue eBrief No. 57/18
IREF guidance
Revenue eBrief No. 56/18
Share Schemes Manual
16 April 2018
Revenue eBrief No. 55/18
Publication of Defaulters' Lists
Revenue eBrief No. 54/18
Return earned by regulated investment managers
11 April 2018
Revenue eBrief No. 53/18
ROS Form 11 - 2017 income tax return
09 April 2018
Revenue eBrief No. 52/18
Salary Sacrifice Arrangements
Revenue eBrief No. 51/18
Countrywide Refurbishment Scheme
06 April 2018
Revenue eBrief No. 50/18
Dividend Withholding Tax (DWT) - details of scheme
05 April 2018
Revenue eBrief No. 49/18
Abolition of all credit card charges
04 April 2018
Revenue eBrief No. 48/18
Capital Acquisitions Tax - exemption relating to qualifying expenses of incapacitated individuals
March
29 March 2018
Revenue eBrief No. 47/18
Stamp Duty - Finance Act 2017 changes to Consanguinity Relief and historic rates of Stamp Duty
Revenue eBrief No. 46/18
Personal Public Service Number – PPS Number
Revenue eBrief No. 45/18
Relief for key employees engaged in research and development activities
28 March 2018
Revenue eBrief No. 44/18
Guidelines on PAYE, PRSI, Universal Social Charge (USC) Local Property Tax (LPT), monthly and annual estimates
Revenue eBrief No. 43/18
Taxation of payments made to home tutors by the Dept. of Education & Skills
27 March 2018
Revenue eBrief No. 42/18
Emoluments arising or payable for a year of assessment in which the office or employment is not held
22 March 2018
Revenue eBrief No. 41/18
Section 23 Relief and Residential Owner-Occupier Relief
Revenue eBrief No. 40/18
Expenses of Travel - Non-Executive Directors Attending Board Meetings
Revenue eBrief No. 39/18
Preferential Loans
16 March 2018
Revenue eBrief No. 38/18
Sugar Sweetened Drinks Tax (SSDT) - General Taxpayer Guide
15 March 2018
Revenue eBrief No. 37/18
Guidelines on low value intra-group services
13 March 2018
Revenue eBrief No. 036/18
eRCT Bulk Rate Review
12 March 2018
Revenue eBrief No. 035/18
e-Working and Tax
Revenue eBrief No. 034/18
Taxation of employees working in the State for a foreign embassy
09 March 2018
Revenue eBrief No. 033/18
Use of and access to taxpayer information, data protection
07 March 2018
Revenue eBrief No. 032/18
PAYE and USC Regulations - Emergency Tax
February
27 February 2018
Revenue eBrief No. 031/18
Earned Income Tax Credit
26 February 2018
Revenue eBrief No. 030/18
Guidance Manual on Customs Warehousing
22 February 2018
Revenue eBrief No. 029/18
Notification to be a qualifying company
21 February 2018
Revenue eBrief No. 028/18
Guiding principles in relation to the treatment of goodwill on the disposal of a business
19 February 2018
Revenue eBrief No. 027/18
Petroleum Production Tax
Revenue eBrief No. 026/18
Automatic Exchange of Information - Important notice regarding Country-by-Country (DAC4) filing
15 February 2018
Revenue eBrief No. 025/18
Part 44b-01-01 Tax Treatment of Former Cohabitants
Revenue eBrief No. 024/18
Professional Services Withholding Tax - Form F45 stationery
14 February 2018
Revenue eBrief No. 023/18
Capital Acquisitions Tax - Dwelling House Exemption - Finance Act 2017
Revenue eBrief No. 022/18
Accelerated wear and tear allowances for certain energy-efficient equipment
Revenue eBrief No. 021/18
Capital Acquisitions Tax - Gifts and inheritances taken free of tax and exemptions for the receipt of certain political donations and for inheritances taken from certain types of pension fund
12 February 2018
Revenue eBrief No. 020/18
Late return surcharge in cases starting a business
Revenue eBrief No. 019/18
Amendment to Tax and Duty Manual Part 02-02-02 - The charge to and rates of Corporation Tax
06 February 2018
Revenue eBrief No. 018/18
Lloyds sterling conversion rates and the Average Market Mid-Closing Exchange Rates
02 February 2018
Revenue eBrief No. 017/18
Pre-letting expenditure in respect of vacant residential premises
Revenue eBrief No. 016/18
Capital allowances for specified intangible assets
01 February 2018
Revenue eBrief No. 015/18
Third Party Returns - Offshore Products
Revenue eBrief No. 014/18
Capital Acquisitions Tax - Agricultural Relief - Finance Act 2017 changes
January
31 January 2018
Revenue eBrief No. 013/18
Averaging of Farm Profits
Revenue eBrief No. 012/18
Information for resident Personal Representatives or solicitors of non-resident beneficiaries
Revenue eBrief No. 011/18
Deductibility of loan interest in computing rental income
30 January 2018
Revenue eBrief No. 010/18
Amendment to Revenue Information Powers in Finance Act 2017
29 January 2018
Revenue eBrief No. 009/18
Home Carer Tax Credit
26 January 2018
Revenue eBrief No. 008/18
Relief for interest paid on certain home loans
19 January 2018
Revenue eBrief No. 007/18
Review of Opinions/Confirmations
10 January 2018
Revenue eBrief No. 06/18
Capital Acquisitions Tax - Business Relief and forestry/woodland businesses
09 January 2018
Revenue eBrief No. 05/18
Tax treatment of civil partners
Revenue eBrief No. 04/18
Deduction for expenses in respect of annual membership fees paid to a professional body
05 January 2018
Revenue eBrief No. 03/18
Section 135 TCA - Anti-avoidance
04 January 2018
Revenue eBrief No. 02/18
The Value-Added Tax Notes for Guidance - Finance Act 2017
Revenue eBrief No. 01/18
eRCT System - Input of Payment Notifications where the contract is closed