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.
04 July 2022 Revenue eBrief No. 140/22 Allowances, Expenses and Gratuities payable to local authority chairpersons and members
Revenue eBrief No. 139/22 Securitisation Regulation (Regulation (EU) 2021/557 of the European Parliament and of the Council of 31 March 2021); Notification of investment ('NOI')
30 June 2022 Revenue eBrief No. 138/22 Irish Real Estate Funds (IREF) July 2022 filing - updated Form IREF available
29 June 2022 Revenue eBrief No. 137/22 Guidance on the Anti-hybrid rules
Revenue eBrief No. 136/22 Non-resident students exercising a short-term employment in the State
28 June 2022 Revenue eBrief No. 135/22 Payment and receipt of interest and royalties without deduction of income tax
27 June 2022 Revenue eBrief No. 134/22 myAccount User Manual
24 June 2022 Revenue eBrief No. 133/22 Revenue Pensions Manual - abolition of Approved Minimum Retirement Fund requirement
Revenue eBrief No. 132/22 Share Schemes manual - recent updates
Revenue eBrief No. 131/22 Provision of Guarantee in cases of Phased Payments
22 June 2022 Revenue eBrief No. 130/22 Chapter 3 Pensions Manual - Employee Contributions
21 June 2022 Revenue eBrief No. 129/22 Code of Practice in determining Employment status (Employed or Self-Employed)
Revenue eBrief No. 128/22 Employed person taking care of an incapacitated individual
20 June 2022 Revenue eBrief No. 127/22 Guidelines for Article 9 Correlative Adjustment claims
Revenue eBrief No. 126/22 Accelerated wear and tear allowances for gas vehicles and refuelling equipment
Revenue eBrief No. 125/22 Individuals described as 'locums' engaged in the fields of medicine, health care and pharmacy
17 June 2022 Revenue eBrief No. 124/22 Guidelines on the Processing of Online Tax Evasion Reports
13 June 2022 Revenue eBrief No. 123/22 Expression of Doubt (Full Self Assessment) IT/CT/CGT
10 June 2022 Revenue eBrief No. 122/22 Tax and Duty Manual Part 34-00-10
03 June 2022 Revenue eBrief No. 121/22 Corporation Tax: Losses in transactions from which income would be chargeable under Case IV or V of Schedule D (section 399 TCA 1997)
31 May 2022 Revenue eBrief No. 120/22 On-line Payments of Tax
Revenue eBrief No. 119/22 Charitable Tax Exemption - Tax exemption for charities under section 207 and 208 Tax Consolidation Act 1997
Revenue eBrief No. 118/22 Share fishing
30 May 2022 Revenue eBrief No. 117/22 Pensions Manual Amended
Revenue eBrief No. 116/22 C&E Online Payments in ROS and myAccount
26 May 2022 Revenue eBrief No. 115/22 National Co-op Farm Relief Service Operators
25 May 2022 Revenue eBrief No. 114/22 Schedule E Basis of Charge with effect from Year of Assessment 2018
23 May 2022 Revenue eBrief No. 113/22 VAT treatment of depositary services and global custody services
21 May 2022 Revenue eBrief No. 112/22 VAT Treatment of eGaming Services
18 May 2022 Revenue eBrief No. 111/22 Case V excess capital allowances and Case V losses: Order of set-off for individuals and between jointly assessed spouses and civil partners
17 May 2022 Revenue eBrief No. 110/22 Tax treatment of the Pandemic Special Recognition Payment to frontline healthcare workers
13 May 2022 Revenue eBrief No. 109/22 VAT - Postponed Accounting
Revenue eBrief No. 108/22 Capital Acquisitions Tax Manual Part 19: Miscellaneous updated
10 May 2022 Revenue eBrief No. 107/22 Stamp Duty Tax and Duty Manual "Section 81D: Leases of Farmland" updated
06 May 2022 Revenue eBrief No. 106/22 Stamp Duty Tax and Duty Manual "Section 83D Residential Development Refund Scheme" updated
05 May 2022 Revenue eBrief No. 105/22 Import of Motor Vehicles from the UK
Revenue eBrief No. 104/22 Exempt Unit Trusts (EUTs)
03 May 2022 Revenue eBrief No. 103/22 Taxation of Part Time Lecturers/Teachers/Trainers
29 April 2022 Revenue eBrief No. 102/22 Solid Fuel Carbon Tax Compliance Procedures Manual
Revenue eBrief No. 101/22 Accounting for Mineral Oil Tax Manual
Revenue eBrief No. 100/22 Excise Duty Rates on Energy Products and Electricity Taxes
Revenue eBrief No. 099/22 Compliance Intervention Framework
Revenue eBrief No. 098/22 Horticultural Repayment Relief Guide
28 April 2022 Revenue eBrief No. 097/22 Provision of Services in Irish
27 April 2022 Revenue eBrief No. 096/22 Disability Allowance - Disabled Person's Rehabilitation Allowance
Revenue eBrief No. 095/22 Taxation of crypto-asset transactions
Revenue eBrief No. 094/22 The Taxation of Offshore Funds Managed in Ireland and the Taxation of Non-Resident Persons Utilising the Services of an Independent Authorised Agent resident in Ireland
22 April 2022 Revenue eBrief No. 093/22 Revenue Tax and Duty Manual "Section 83E: Repayment of stamp duty where certain residential units leased (social housing)" updated
Revenue eBrief No. 092/22 Tax treatment of Covid-19 Related Lay-off Payments (CRLP) to employees in respect of reckonable service
19 April 2022 Revenue eBrief No. 091/22 CAT Part 02 - Statement of Affairs (Probate) Form SA.2
14 April 2022 Revenue eBrief No. 090/22 Tax treatment of Ukrainian citizens who work remotely in the State for Ukrainian employers
13 April 2022 Revenue eBrief No. 089/22 Examinership Caseworker Guidelines
12 April 2022 Revenue eBrief No. 088/22 Pay & File Extension Date - 2022
08 April 2022 Revenue eBrief No. 087/22 Cost of Living Allowance for Clergy
Revenue eBrief No. 086/22 Stamp Duty Manual - Schedule 1: Stamp Duties on Instruments - updated
07 April 2022 Revenue eBrief No. 085/22 Examinership Caseworking Guidelines
06 April 2022 Revenue eBrief No. 084/22 Payment made without deduction of Income Tax
05 April 2022 Revenue eBrief No. 083/22 Payments on Termination of an Office or Employment or Removal from an Office or Employment
01 April 2022 Revenue eBrief No. 082/22 Guide to C&E Reports available through Revenue's Online System (ROS)
Revenue eBrief No. 081/22 Irish Real Estate Funds (IREFs) declaration forms
Revenue eBrief No. 080/22 New Rates of Mineral Oil Tax (MOT) for 1 April 2022
Revenue eBrief No. 079/22 Childcare Services Relief
Revenue eBrief No. 078/22 EU Mandatory Disclosure of Reportable Cross-Border Arrangements
30 March 2022 Revenue eBrief No. 077/22 Tax Treatment of Flight Crew Members
28 March 2022 Revenue eBrief No. 076/22 Taxation Issues for Registered Farm Partnerships
Revenue eBrief No. 075/22 Relief for increase in carbon tax on farm diesel
Revenue eBrief No. 074/22 Stock relief - farming trades
25 March 2022 Revenue eBrief No. 073/22 PAYE Services-Review your Tax
Revenue eBrief No. 072/22 Payment of Preliminary Corporation Tax
Revenue eBrief No. 071/22 myAccount User Manual
Revenue eBrief No. 070/22 Taxation of non-resident landlords
24 March 2022 Revenue eBrief No. 069/22 Remote Working Relief
23 March 2022 Revenue eBrief No. 068/22 Stamp Duty Manual - Electronic Share Trading In Euroclear Bank- updated
21 March 2022 Revenue eBrief No. 067/22 Customs Import Procedures Manual
15 March 2022 Revenue eBrief No. 066/22 Interpretation of Corporation Tax Acts
Revenue eBrief No. 065/22 Update to manual Part 13-02-05 Surcharge of Certain Undistributed Income of Close Companies
Revenue eBrief No. 064/22 Income tax treatment of married persons and civil partners
14 March 2022 Revenue eBrief No. 063/22 Manual on EU sanctions in response to the situation in Ukraine
Revenue eBrief No. 062/22 Update of Budget 2022 Excise Duty Rates TDM - New rates of Mineral Oil Tax (MOT) for 1 May 2022
11 March 2022 Revenue eBrief No. 061/22 Bulk Processing of Income Tax Returns for Temporary Assignees of LCD Employers
Revenue eBrief No. 060/22 Guidelines for Issuing Manual Annual P35 Estimates and Amended Estimates
09 March 2022 Revenue eBrief No. 059/22 Social Welfare Pensions and Allowances
Revenue eBrief No. 058/22 Relief for Investment in Corporate Trades
08 March 2022 Revenue eBrief No. 057/22 Stamp Duty Manual - Part 4: Assessment and Appeals - Updated
07 March 2022 Revenue eBrief No. 056/22 Importation of Plants and Plant Products
Revenue eBrief No. 055/22 Relief for increase in carbon tax on farm diesel (section 664A TCA 1997)
04 March 2022 Revenue eBrief No. 054/22 Annual average exchange rates and Lloyds sterling conversion rates
Revenue eBrief No. 053/22 Stock relief - young trained farmers
02 March 2022 Revenue eBrief No. 052/22 Manual on EU Sanctions in Response to the Situation in Ukraine
Revenue eBrief No. 051/22 Community Employment Schemes and Job Initiative Projects
01 March 2022 Revenue eBrief No. 050/22 Transborder Workers Relief COVID-19 Temporary Concession
Revenue eBrief No. 049/22 Benefit in kind on employer provided vehicles
Revenue eBrief No. 048/22 Changes to personal tax credits and standard rate cut-off point
Revenue eBrief No. 047/22 Form P11D
25 February 2022 Revenue eBrief No. 046/22 VAT Groups
Revenue eBrief No. 045/22 Section 56 zero-rating of goods and services
Revenue eBrief No. 044/22 Requests for clearance in death cases
Revenue eBrief No. 043/22 VAT Treatment of Staff Secondments
24 February 2022 Revenue eBrief No. 042/22 Stamp Duty Manual - Section 79: Associated Companies Relief - updated
23 February 2022 Revenue eBrief No. 041/22 Stamp duty manual - Section 83D: Residential development refund scheme - updated
Revenue eBrief No. 040/22 Taxation of Couriers
21 February 2022 Revenue eBrief No. 039/22 Controlled Foreign Company Rules
Revenue eBrief No. 038/22 Exchange Traded Funds
18 February 2022 Revenue eBrief No. 037/22 Share Schemes 2021 filing obligations
16 February 2022 Revenue eBrief No. 036/22 Filing Guidelines for DAC2-Common Reporting Standard
15 February 2022 Revenue eBrief No. 035/22 Help to Buy (HTB)
Revenue eBrief No. 034/22 Stamp duty Tax & Duty Manual Part 2: Charging and Stamping of Instruments
14 February 2022 Revenue eBrief No. 033/22 Exempt Unit Trust (EUT) February 2022 Filing - Updated Form EUT1 available
Revenue eBrief No. 032/22 Common Contractual Fund (CCF) February 2022 Filing – Updated Form CCF1 available
11 February 2022 Revenue eBrief No. 031/22 New Code of Practice for Revenue Compliance Interventions
Revenue eBrief No. 030/22 Part 10 Enforcement - Sections 127 - 13A
Revenue eBrief No. 029/22 Income tax return form 2021 - ROS Form 11
10 February 2022 Revenue eBrief No. 028/22 State Aid Transparency Requirements
09 February 2022 Revenue eBrief No. 027/22 Guidelines for Registration for IT, CT, RCT, PREM and Certain Minor Taxheads
Revenue eBrief No. 026/22 Third Party Returns - Requirement to report information automatically
01 February 2022 Revenue eBrief No. 025/22 Part 09 – Levies - Sections 123-126C
Revenue eBrief No. 024/22 Section 126AA Bank Levy
31 January 2022 Revenue eBrief No. 023/22 Local property tax: valuation of properties and non-liable diplomatic properties
Revenue eBrief No. 022/22 Import of Motor Vehicles from the UK
Revenue eBrief No. 021/22 Introduction to Stamp Duty Manual
28 January 2022 Revenue eBrief No. 020/22 Local property tax: amendment of TDMs Part 09-01 (Appeals) and Part 07-02 (Surcharge)
26 January 2022 Revenue eBrief No. 019/22 Stamp Duty Manuals
Revenue eBrief No. 018/22 Capital Acquisitions Tax - Exemptions from CAT
24 January 2022 Revenue eBrief No. 017/22 Part 42-04-55 - National Co-op Farm Relief Service Operators
21 January 2022 Revenue eBrief No. 016/22 PAYE/USC Regulations - Emergency Tax
Revenue eBrief No. 015/22 Exemption of certain income arising to specified non-commercial state-sponsored bodies
20 January 2022 Revenue eBrief No. 014/22 Universal Social Charge
Revenue eBrief No. 013/22 Non-Residents and Tax Credits
19 January 2022 Revenue eBrief No. 012/22 eCG50 - Guide for Applicants
Revenue eBrief No. 011/22 Revenue documentation to verify personal addresses for non-Revenue purposes
Revenue eBrief No. 010/22 Pensions Manual Update
Revenue eBrief No. 009/22 High income individuals' restriction - income chargeable to tax at the standard rate in joint assessment cases
18 January 2022 Revenue eBrief No. 008/22 Charitable Donation Scheme Tax relief for donations to approved bodies
Revenue eBrief No. 007/22 Sea-going Naval Personnel Tax Credit
Revenue eBrief No. 006/22 Credit in respect of tax deducted from emoluments of certain directors and employees
Revenue eBrief No. 005/22 Charitable Tax Exemption
Revenue eBrief No. 004/22 Pre-letting expenditure in respect of vacant residential premises
17 January 2022 Revenue eBrief No. 003/22 Repayment of appropriate tax to first time purchasers section 266A TCA 1997
Revenue eBrief No. 002/22 Amendments made by Finance Act 2021 to section 486C TCA 1997, start -up relief for companies.
12 January 2022 Revenue eBrief No. 001/22 Section 481 Film Corporation Tax Credit
Print this page