Your choices on cookies
This website uses cookies in order for our feedback functionality to work. You can choose to set these optional survey cookies that are described below.
You can find more information on how we use our cookies in our Cookie Statement. You can change your cookie preferences at any time by clicking the Cookie preferences link in the footer of every page on this website.
Survey cookies are set by a third-party service provided by Qualtrics. These cookies are required in order for our feedback functionality to work.
The survey cookies collect information about the page you are providing feedback from. When you save your survey cookies choice below, a cookie will be saved on your device to remember your choice. These cookies are set as session cookies and will be deleted once you close this browsing session.
We welcome your feedback and you can help us to continue to improve our website by turning survey cookies on.
This website uses cookies in order for our video functionality to work. You can choose to set these optional video cookies that are described below.
YouTube cookies are set by a third-party service provided by YouTube, a company owned by Google. These cookies are required in order for our video functionality to work.
When you save your YouTube cookies choice below, Revenue will save a cookie on your device to remember your choice. This Revenue cookie is set as a session cookie and will be deleted once you close this browsing session. YouTube may set cookies directly according to YouTube's own cookies policy.
Tá an chuid seo den suíomh idirlín ar fáil i mBéarla amháin i láthair na huaire.
Subscribe to eBriefs and stay up-to-date with the latest technical information from Revenue. Please note: this link will bring you to the Newsweaver website for registration.
20 October 2021 Revenue eBrief No. 190/21 ROS Pay and File 2021
15 October 2021 Revenue eBrief No. 189/21 Receipts Tracker in myAccount and ROS
14 October 2021 Revenue eBrief No. 188/21 Inward Processing - goods imported from the UK for repair
Revenue eBrief No. 187/21 Budget 2022 – Excise Duty Rates
12 October 2021 Revenue eBrief No. 186/21 Allowances and Reliefs for individuals over 65 and individuals caring for those over 65
Revenue eBrief No. 185/21 Outward Processing - goods sent to the UK for repair
11 October 2021 Revenue eBrief No. 184/21 Filing Guidelines for DAC6 (EU Mandatory Disclosure of Reportable Cross-Border Arrangements)
Revenue eBrief No. 183/21 Stamp duty: 10% rate of duty charged on the acquisition of multiple residential units
07 October 2021 Revenue eBrief No. 182/21 Procedures for Personal Insolvency Caseworking
Revenue eBrief No. 181/21 ROS Support for the 2021 Pay and File Period, Extended Opening Hours and Income Tax Warehousing
06 October 2021 Revenue eBrief No. 180/21 Referring Cases to Dedicated Enforcement Unit
27 September 2021 Revenue eBrief No. 179/21 Local property tax: exemptions and reliefs
Revenue eBrief No. 178/21 ROS Form CT1 2021 - the CT return for accounting periods ending in 2021
23 September 2021 Revenue eBrief No. 177/21 TDM on Tax Exemption and Marginal Relief updated
20 September 2021 Revenue eBrief No. 176/21 Exemption in respect of fuel grant
16 September 2021 Revenue eBrief No. 175/21 Revenue Job Assist
15 September 2021 Revenue eBrief No. 174/21 Guidelines for the application of Section 108C VAT Consolidation Act 2010
Revenue eBrief No. 173/21 Guidelines for the application of Section 108B VAT Consolidation Act 2010
10 September 2021 Revenue eBrief No. 172/21 Pensions - notification of absences or secondments
09 September 2021 Revenue eBrief No. 171/21 Revenue officers entering construction sites
07 September 2021 Revenue eBrief No. 170/21 Guide to Capital Acquisitions Tax Compliance Interventions
06 September 2021 Revenue eBrief No. 169/21 Section 110 companies
02 September 2021 Revenue eBrief No. 168/21 Customs Import Procedures Manual
Revenue eBrief No. 167/21 Provisions Relating to Residence of Individuals
Revenue eBrief No. 166/21 Control of Waste Shipments
Revenue eBrief No. 165/21 Stamp duty: sections 31E (10% rate of duty) and 83E (refund scheme) and miscellaneous minor TDM amendments.
01 September 2021 Revenue eBrief No. 164/21 Exchange Traded Funds
31 August 2021 Revenue eBrief No. 163/21 Share Schemes filing obligation (Form ESA) - extension of filing deadline
26 August 2021 Revenue eBrief No. 162/21 The Employers' Guide to PAYE
24 August 2021 Revenue eBrief No. 161/21 Common Reporting Standard (DAC2-CRS) - Passive NFEs with Controlling Persons in Multiple Jurisdictions
20 August 2021 Revenue eBrief No. 160/21 Charities and sports bodies on-line applications for tax exemption
19 August 2021 Revenue eBrief No. 159/21 Artists Exemption
11 August 2021 Revenue eBrief No. 158/21 Self-assessment – early filing and filing on ROS
06 August 2021 Revenue eBrief No. 157/21 Transborder Workers Relief
Revenue eBrief No. 156/21 Pension Scheme Approval - Administrative Matters
05 August 2021 Revenue eBrief No. 155/21 Customs Temporary Admission Procedure
Revenue eBrief No. 154/21 Manual on the Control and Examination of Baggage updated
04 August 2021 Revenue eBrief No. 153/21 Tax Relief for Health Expenses
03 August 2021 Revenue eBrief No. 152/21 Research Services Carried out by Third Level Educational Bodies
Revenue eBrief No. 151/21 Administration and Control of Tax Warehouses Manual (Part 2 Breweries,Microbreweries and Cider Manufacturers)
31 July 2021 Revenue eBrief No. 150/21 Guidelines for VAT Registration
30 July 2021 Revenue eBrief No. 149/21 MyEnquiries - tracking of enquiries - enquiry status
Revenue eBrief No. 148/21 Employer-provided benefits - new suite of Tax and Duty Manuals
29 July 2021 Revenue eBrief No. 147/21 Seafarer Allowance and Fisher Tax Credit
Revenue eBrief No. 146/21 eCG50 Guide - CG50A certificate issuing to ROS inboxes
28 July 2021 Revenue eBrief No. 145/21 Full self assessment - time limits for making enquiries and making or amending assessments
27 July 2021 Revenue eBrief No. 144/21 Central Register of Beneficial Ownership of Trusts
Revenue eBrief No. 143/21 Import One Stop Shop (IOSS) - registration procedure and reporting obligations for intermediaries
20 July 2021 Revenue eBrief No. 142/21 Filing Guidelines for DAC6 (EU Mandatory Disclosure of Reportable Cross-Border Arrangements)
19 July 2021 Revenue eBrief No. 141/21 Games and sports bodies exemptions
16 July 2021 Revenue eBrief No. 140/21 PAYE Exclusion Orders
15 July 2021 Revenue eBrief No. 139/21 Non-Routine Revenue Powers
13 July 2021 Revenue eBrief No. 138/21 Tax and Duty Manual Part 33-03-04 - Filing Guidelines for DAC6 (EU Mandatory Disclosure of Reportable Cross-Border Arrangements)
12 July 2021 Revenue eBrief No. 137/21 Filing and Paying Stamp Duty on Instruments
09 July 2021 Revenue eBrief No. 136/21 Payments on Termination of an Office or Employment or Removal from an Office or Employment
08 July 2021 Revenue eBrief No. 135/21 Part 38-04-06 - Statement of Affairs in audit and investigation
06 July 2021 Revenue eBrief No. 134/21 Representative Church Body - Cost of Living Accommodation Allowance
Revenue eBrief No. 133/21 Income tax return form 2020 - ROS Form 11
05 July 2021 Revenue eBrief No. 132/21 VAT Treatment of Intra-Community Distance Sales of Goods
01 July 2021 Revenue eBrief No. 131/21 Growth Shares
Revenue eBrief No. 130/21 Customs Manual on Import VAT
29 June 2021 Revenue eBrief No. 129/21 Euroclear Manual
Revenue eBrief No. 128/21 Pensions Manual Updated
25 June 2021 Revenue eBrief No. 127/21 Mineral Oil Traders Excise Licences Manual
24 June 2021 Revenue eBrief No. 126/21 VAT eCommerce Rules - 1 July 2021
23 June 2021 Revenue eBrief No. 125/21 Guidelines for the Exchange of Information between the Office of the Director of Corporate Enforcement (ODCE) and the Revenue Commissioners
Revenue eBrief No. 124/21 Personal Importation of live animals and products of animal origin
Revenue eBrief No. 123/21 Form ESA now available for download from Revenue website
21 June 2021 Revenue eBrief No. 122/21 Vehicle Registration Tax (VRT) On-line Payments in ROS and MyAccount
20 June 2021 Revenue eBrief No. 121/21 Approved Profit Sharing Schemes (APSS)
Revenue eBrief No. 120/21 Updated Share Schemes Manual and New Share Schemes Reporting Return (Form ESA)
18 June 2021 Revenue eBrief No. 119/21 Customs treatment of gifts and items of negligible value
15 June 2021 Revenue eBrief No. 118/21 ePSWT implementation
11 June 2021 Revenue eBrief No. 117/21 Irish Real Estate Fund (IREF) July 2021 filings - updated Form IREF available
10 June 2021 Revenue eBrief No. 116/21 High-Income Individuals' Restriction
Revenue eBrief No. 115/21 Capital Acquisitions Tax - Collection and Enforcement Guidelines
Revenue eBrief No. 114/21 Surcharge on undistributed income of service companies
09 June 2021 Revenue eBrief No. 113/21 Married Persons and Civil Partnerships
02 June 2021 Revenue eBrief No. 112/21 Recoupment of Overpayments of Salary by an Employer from an Employee
Revenue eBrief No. 111/21 Guide to Economic Operators Registration Identification registration in ROS (EORI Registration)
28 May 2021 Revenue eBrief No. 110/21 Pensions Manual Updated
26 May 2021 Revenue eBrief No. 109/21 Charities VAT Compensation Scheme - reminder of closing date for submission of claims
21 May 2021 Revenue eBrief No. 108/21 Ship's Stores Manual
19 May 2021 Revenue eBrief No. 107/21 Exemption from Income Tax in respect of certain payments made under Employment Law
18 May 2021 Revenue eBrief No. 106/21 Filing Guidelines for Foreign Account Tax Compliance Act (FATCA)
Revenue eBrief No. 105/21 SARP
17 May 2021 Revenue eBrief No. 104/21 Form P11D
Revenue eBrief No. 103/21 New Share Schemes Reporting Return
14 May 2021 Revenue eBrief No. 102/21 Agent's Guide to Collector-General's Division
Revenue eBrief No. 101/21 ePSWT implementation
13 May 2021 Revenue eBrief No. 100/21 Euroclear Manual
12 May 2021 Revenue eBrief No. 099/21 Movement of Excisable Products
11 May 2021 Revenue eBrief No. 098/21 Guidelines for Working Foreign Cases
10 May 2021 Revenue eBrief No. 097/21 Payment of Temporary Wage Subsidy Scheme (TWSS) liabilities by employers for self-assessed employees and proprietary directors
07 May 2021 Revenue eBrief No. 096/21 VAT and Employer Income Tax/PRSI/USC/LPT Direct Debit Guidelines
Revenue eBrief No. 095/21 Guidelines for Phased Payment Arrangements
05 May 2021 Revenue eBrief No. 094/21 Solid Fuel Carbon Tax Compliance Procedures Manual
04 May 2021 Revenue eBrief No. 093/21 Real Estate Investment Trusts (REITs)
Revenue eBrief No. 092/21 Accounting for Mineral Oil Tax Manual
Revenue eBrief No. 091/21 Horticultural Repayment Relief Guide
30 April 2021 Revenue eBrief No. 090/21 Excise Duty Rates on Energy Products and Electricity Taxes Manual
28 April 2021 Revenue eBrief No. 089/21 Research and Development (R&D) Tax Credit
Revenue eBrief No. 088/21 Pay & File Extension Date - 2021
22 April 2021 Revenue eBrief No. 087/21 Non-Statutory consolidation of Excise Law
16 April 2021 Revenue eBrief No. 086/21 Stamp Duty: Farm Consolidation Relief
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
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)
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
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
Print this page