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2018

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July

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

22 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