July
10 July 2025
Revenue eBrief No. 132/25
Horticultural Prod. Relief, Solid Fuel, & Natural Gas Carbon Tax Manuals Updated
07 July 2025
Revenue eBrief No. 131/25
Filing Guidelines for DAC2-Common Reporting Standard
01 July 2025
Revenue eBrief No. 130/25
Addresses in Company cases
Revenue eBrief No. 129/25
Collection Tax and Duty Manuals (TDM) updated
June
30 June 2025
Revenue eBrief No. 128/25
Vehicle Registration Tax Manual Section 10
26 June 2025
Revenue eBrief No. 127/25
VAT Treatment of Admission to events
24 June 2025
Revenue eBrief No. 126/25
Relevant Contracts Tax
25 June 2025
Revenue eBrief No. 125/25
Real Estate Investment Trusts (REITs) January 2026 filing and updated REIT Forms
23 June 2025
Revenue eBrief No. 124/25
Waiver of exemption – Transitional Measures
Revenue eBrief No. 123/25
Permanent Health Benefit contributions
Revenue eBrief No. 122/25
Taxation of Short-Term Illness Benefit & Occupational Injury Benefit (from DSP)
Revenue eBrief No. 121/25
Taxation of Children's Pensions payable under Pension Schemes
17 June 2025
Revenue eBrief No. 120/25
The taxation of deposit interest income: source, rates applicable and reporting obligations
16 June 2025
Revenue eBrief No. 119/25
Schedule 1 - Consanguinity relief
Revenue eBrief No. 118/25
The adoption of the Directive on administrative cooperation in the field of taxation (DAC) as amended and OECD equivalent frameworks into Irish legislation
12 June 2025
Revenue eBrief No. 117/25
Level 1 Compliance Programme – Debt Warehousing Scheme
11 June 2025
Revenue eBrief No. 116/25
Guidance Manual on Simplified Procedures
06 June 2025
Revenue eBrief No. 115/25
Guidelines for Phased Payment Arrangements
04 June 2025
Revenue eBrief No. 114/25
Guide to Excise Licences - Gambling Act 2024
Revenue eBrief No. 113/25
Overview of EU VAT SME Scheme
May
30 May 2025
Revenue eBrief No. 112/25
Vehicle Registration Tax Manual Section 3
29 May 2025
Revenue eBrief No. 111/25
Euroclear and Crest Electronic Share Trading Tax and Duty Manual Updates
Revenue eBrief No. 110/25
iXBRL - Notification of withdrawal of facility to upload draft Financial Statements in iXBRL format and taxonomies update
23 May 2025
Revenue eBrief No. 109/25
Guidelines for Registration for IT, CT, RCT, PREM and Certain Other Taxheads
Revenue eBrief No. 108/25
Agents Guide to the Collector-General's Division
22 May 2025
Revenue eBrief No. 107/25
Charities and sports bodies on-line applications for tax exemption
19 May 2025
Revenue eBrief No. 106/25
Pensions Manual - Chapters 1, 24 and 31 updated
Revenue eBrief No. 105/25
Pension Manual Chapter 7 amended
16 May 2025
Revenue eBrief No. 104/25
RZLT Information sessions
Revenue eBrief No. 103/25
Sub-Postmasters & Social Welfare Branch Managers - Taxation and PRSI
Revenue eBrief No. 102/25
Corporation Tax: General Background
15 May 2025
Revenue eBrief No. 101/25
High-Income Individuals' Restriction Tax Year 2010 onwards
14 May 2025
Revenue eBrief No. 100/25
Agent's Guide to the Collector General's Division
Revenue eBrief No. 099/25
Guidelines for charging interest on late payment through Revenue Debt Management Systems (DMS)
08 May 2025
Revenue eBrief No. 098/25
Guidance on Pillar Two - Administration
07 May 2025
Revenue eBrief No. 097/25
Stamp Duty Manual – Part 2: Charging and Stamping of Instruments
06 May 2025
Revenue eBrief No. 096/25
Filing a Return
Revenue eBrief No. 095/25
Participation exemption for certain foreign distributions
Revenue eBrief No. 094/25
Updates to Computation of Case I and II profits or gains of a company (corporation tax)
02 May 2025
Revenue eBrief No. 093/25
Investment Undertakings
01 May 2025
Revenue eBrief No. 092/25
Stamp Duty Manual - Section 31D: Cancellation schemes of Arrangement
Revenue eBrief No. 091/25
Stamp Duty Manual - Section 8C: Expression of Doubt
April
25 April 2025
Revenue eBrief No. 090/25
Excise Duty Rate Changes on Energy Products – 1 May 2025
Revenue eBrief No. 089/25
VAT Postponed Accounting
24 April 2025
Revenue eBrief No. 088/25
Pay and File Extension Date - 2025
23 April 2025
Revenue eBrief No. 087/25
Credit in respect of tax deducted from emoluments of certain directors and employees
16 April 2025
Revenue eBrief No. 086/25
Alcohol Products Tax and Reliefs
Revenue eBrief No. 085/25
The General Anti Avoidance Rule and Protective Notifications
15 April 2025
Revenue eBrief No. 084/25
Member of State & State Sponsored Committees, Boards, Commissions & other Bodies
Revenue eBrief No. 083/25
Taxation of payments made to Home Tutors by the Department of Education
Revenue eBrief No. 082/25
Securitisation Regulation: Notification of Investment
11 April 2025
Revenue eBrief No. 081/25
Tax Treatment of CervicalCheck Payments
07 April 2025
Revenue eBrief No. 080/25
VAT Repayment Offset
Revenue eBrief No. 079/25
Quick Start Guide to Residential Zoned Land Tax
02 April 2025
Revenue eBrief No. 078/25
Local Property Tax Direct Debit Guidelines
01 April 2025
Revenue eBrief No. 077/25
Remote Working Relief
Revenue eBrief No. 076/25
Update to the Manual Customs Treatment of Gifts and Low Value Consignments
Revenue eBrief No. 075/25
The Provision of Staff Awards
March
31 March 2025
Revenue eBrief No. 074/25
Expenditure on Approved Buildings and Gardens
24 March 2025
Revenue eBrief No. 073/25
Operational guidelines in relation to the submitting of a return for Residential Zoned Land Tax (RZLT) for customers and their agents.
21 March 2025
Revenue eBrief No. 072/25
PAYE Services: Online Unemployment Repayment
Revenue eBrief No. 071/25
RZLT Registration and Site Transfer/Sale Customer Guidance update
20 March 2025
Revenue eBrief No. 070/25
Section 486B TCA 1997 Relief for investment in renewable energy generation
19 March 2025
Revenue eBrief No. 069/25
ROS - Return Preparation Facility (RPF)
Revenue eBrief No. 068/25
Application of Part 41A - Full self assessment
Revenue eBrief No. 067/25
Road Haulier Drivers (Employees) - Subsistence Rates
Revenue eBrief No. 066/25
Capital Acquisitions Tax (CAT) Part 15 – Insurance Policies
18 March 2025
Revenue eBrief No. 065/25
Income Tax Processing for Temporary Assignees Manual
14 March 2025
Revenue eBrief No. 064/25
Requests for Clearance – Disposal of Land and Buildings (i.e. Specified assets) by non-resident vendors
13 March 2025
Revenue eBrief No. 063/25
Form P11D
Revenue eBrief No. 062/25
Schedule E expense deductions for employed consultants and non-consultant hospital doctors (NCHDs)
Revenue eBrief No. 061/25
Capital Acquisitions Tax Manual – CAT Part 02 – Statement of Affairs (Probate) Form SA.2
12 March 2025
Revenue eBrief No. 060/25
Deduction for statutory registration fees paid to the Health and Social Care Professionals Council (CORU)
Revenue eBrief No. 059/25
Overseas Employers, Overseas Employees and Employees Seconded from Overseas
11 March 2025
Revenue eBrief No. 058/25
Tax Treatment of the reimbursement of expenses of travel and subsistence to office holders and employees
07 March 2025
Revenue eBrief No. 057/25
New Revenue Customer Charter
06 March 2025
Revenue eBrief No. 056/25
The Employers' Guide to PAYE from 1 January 2019
04 March 2025
Revenue eBrief No. 055/25
Manual relating to the Exportation of Dual Use Goods
03 March 2025
Revenue eBrief No. 054/25
Guidance on Relief for investment in innovative enterprises – Chapter 6A of Part 19 TCA 1997
February
28 February 2025
Revenue eBrief No. 053/25
Guidelines for Agents and Customers regarding the Agent e-linking process
27 February 2025
Revenue eBrief No. 052/25
Return of Values - Investment Undertakings
26 February 2025
Revenue eBrief No. 051/25
VAT Treatment relevant to Taxi drivers
Revenue eBrief No. 050/25
VAT Treatment of heat pump heating systems
20 February 2025
Revenue eBrief No. 049/25
Customs Temporary Admission Manual
Revenue eBrief No. 048/25
Guide to Excise Licences - Gambling Act 2024
19 February 2025
Revenue eBrief No. 047/25
Guide to Exchange of Information
18 February 2025
Revenue eBrief No. 046/25
Procedures for Personal Insolvency Caseworking
17 February 2025
Revenue eBrief No. 045/25
Global Minimum Level of Taxation for Multinational Enterprise Groups and Large-Scale Domestic Groups in the Union
Revenue eBrief No. 044/25
Share Reporting Obligations 2024
Revenue eBrief No. 043/25
Capital Acquisitions Tax Collector General's Guidelines
Revenue eBrief No. 042/25
Employer Provided Vehicles
14 February 2025
Revenue eBrief No. 041/25
Annual Average Exchange Rates
Revenue eBrief No. 040/25
Guidelines on PAYE Assessments
13 February 2025
Revenue eBrief No. 039/25
Movement of Excisable Products
12 February 2025
Revenue eBrief No. 038/25
Small Benefit Exemption
Revenue eBrief No. 037/25
Mandatory Licences for Employees in Private Security
Revenue eBrief No. 036/25
Manual on EU Sanctions in response to the situation in Ukraine
10 February 2025
Revenue eBrief No. 035/25
Guide to Excise Licences - Gambling Act 2024
06 February 2025
Revenue eBrief No. 034/25
Company Charge to Income Tax on Loans to Participators
05 February 2025
Revenue eBrief No. 033/25
Provisions relating to the residence of individuals
Revenue eBrief No. 032/25
VAT and Employer Income Tax/PRSI/USC/LPT - Direct Debit Guidelines
04 February 2025
Revenue eBrief No. 031/25
Part 22A-01-01 – Guidance on the Residential Zoned Land Tax – Part 22A TCA 1997
January
31 January 2025
Revenue eBrief No. 030/25
Charges on income for Corporation Tax purposes
28 January 2025
Revenue eBrief No. 029/25
Stamp Duty Manual – Part 7: Exemptions and Reliefs from Stamp Duty
27 January 2025
Revenue eBrief No. 028/25
Rent Tax Credit
Revenue eBrief No. 027/25
Charitable Tax Exemption
Revenue eBrief No. 026/25
Part 18D-00-01 - Universal Social Charge
Revenue eBrief No. 025/25
Exemption in respect of annual allowance for reserve members of the Garda Síochána
24 January 2025
Revenue eBrief No. 024/25
Personal Importation of Live Animals and Products of Animal Origin
Revenue eBrief No. 023/25
Controlled Foreign Company Rules
Revenue eBrief No. 022/25
Section 996 Taxes Consolidation Act 1997
Revenue eBrief No. 021/25
Stamp Duty Manual for Section 81D SDCA 1999 Leases of farmland updated
23 January 2025
Revenue eBrief No. 020/25
Import Payment Methods
Revenue eBrief No. 019/25
Operational guidelines for Residential Zoned Land Tax- Site Registration
Revenue eBrief No. 018/25
Operational guidelines for the transfer or sale of a relevant site for Residenial Zoned Land Tax
22 January 2025
Revenue eBrief No. 017/25
Electronic Relevant Contracts Tax System
Revenue eBrief No. 016/25
Stamp Duty Manual - Part 7: Section 83D - Repayment of stamp duty where land used for residential development.
21 January 2025
Revenue eBrief No. 015/25
Section 481A Digital Games Corporation Tax Credit
20 January 2025
Revenue eBrief No. 014/25
Surcharge on Certain Undistributed Income of Close Companies
17 January 2025
Revenue eBrief No. 013/25
Transit Customs Operational Guide
16 January 2025
Revenue eBrief No. 012/25
Receivership - Revenue Caseworking Guidelines
15 January 2025
Revenue eBrief No. 011/25
Review of Opinions or Confirmations
11 January 2025
Revenue eBrief No. 010/25
Living City Initiative
10 January 2025
Revenue eBrief No. 009/25
Research and Development (R&D) Corporation Tax Credit
07 January 2025
Revenue eBrief No. 008/25
CAT Part 26 – Reporting requirement in relation to gifts in respect of certain loans
Revenue eBrief No. 007/25
Capital Acquisitions Tax Manual Part 23- Capital Acquisitions Tax (CAT) exemptions
06 January 2025
Revenue eBrief No. 006/25
Part 38-04-14 - Non-Routine Revenue Powers
Revenue eBrief No. 005/25
Investment Undertakings
Revenue eBrief No. 004/25
Stamp Duty Guidance Updated
02 January 2025
Revenue eBrief No. 003/25
Section 31C Shares deriving value from immovable property stituated in the State
Revenue eBrief No. 002/25
Taxation of foreign retirement lump sums
Revenue eBrief No. 001/25
VAT Treatment of heat pump heating systems