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2017

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October

24 October 2017
Revenue eBrief No. 92/17
Discretionary Trust Tax - exemption for trusts established for the benefit of improvident individuals

20 October 2017
Revenue eBrief No. 91/17
Living City Initiative

10 October 2017
Revenue eBrief No. 90/17
Update to Manual for Form 46G and Form 46G (Company)

03 October 2017
Revenue eBrief No. 89/17
PAYE modernisation – employer readiness

Revenue eBrief No. 88/17
Self-Assessed Taxes Refunds Procedures

02 October 2017
Revenue eBrief No. 087/17
Extended ROS Support Opening Hours for Pay & File 2017

September

29 September 2017
Revenue eBrief No. 86/17
Pensions Manual amended

28 September 2017
Revenue eBrief No. 085/17
Enhancements to the VAT 3 filing process in ROS

Revenue eBrief No. 84/17
Full self -assessment - consideration of standards of proof when making or amending Revenue assessments

Revenue eBrief No. 83/17
Revenue Information Powers

25 September 2017
Revenue eBrief No. 82/17
Guidelines for VAT registration

18 September 2017
Revenue eBrief No. 81/17
Guidance on Personal Portfolio Irish Real Estate Funds (PPIREFs)

15 September 2017
Revenue eBrief No. 80/17
Review of Opinions/Confirmations

13 September 2017
Revenue eBrief No. 79/17
Reminder to Income Tax filers about their self-assessment for the year ended 31 December 2016

01 September 2017
Revenue eBrief No. 78/17
Accessing Schedule E information - 2016 Income Tax Return

Revenue eBrief No. 77/17
Corporation Tax Statement of Particulars – Section 882 TCA 1997

August

31 August 2017
Revenue eBrief No. 76/17
ROS – Digital Certificate Renewal reminder notices

21 August 2017
Revenue eBrief No. 75/17
Tax Treatment of Members of the European Parliament

03 August 2017
Revenue eBrief No. 74/17
Transfer Pricing Documentation Obligations

01 August 2017
eBrief No. 73/17
Guidelines for requesting Mutual Agreement Procedure (MAP) assistance in Ireland

July

31 July 2017
Revenue eBrief No. 72/17
Guide to Exchange of Information under Council Directive 2011/16/EU, Ireland's Double Taxation Agreements and Tax Information Exchange Agreements and the OECD/Council of Europe Convention on Mutual Administrative Assistance in Tax Matters.

04 July 2017
Revenue eBrief No. 71/17
ROS Form 11 - 2016 income tax return

June

28 June 2017
Revenue eBrief No. 70/17
Irish Real Estate Funds

16 June 2017
Revenue eBrief No. 69/17
Guidelines on tax consequences of receivership and mortgagee in possession (MIP)

Revenue eBrief No. 68/17
Provisions Relating to Residence of Individuals

Revenue eBrief No. 67/17
Data Retention Policy for Compliance Interventions

Revenue eBrief No. 66/17
New PAYE Services and ROS registration changes

19 June 2017
Revenue eBrief No. 65/17
Full self-assessment – Revenue assessment in the absence of a return

12 June 2017
Revenue eBrief No. 64/17
Tax treatment of certain dividends

Revenue eBrief No. 63/17
Tax-Geared Penalties for Non-Submission of Returns

09 June 2017
Revenue eBrief No. 62/17
Company Incorporation - Economic Activity

Revenue eBrief No. 61/17
PAYE Taxpayers and Self-Assessment - Interaction of PAYE and Self-Assessment Procedures: Income Tax

Revenue eBrief No. 60/17
Pensions Manual Amended

08 June 2017
Revenue eBrief No. 59/17
Capital Acquisitions Tax - Business Relief

Revenue eBrief No. 58/17
Filing and paying Stamp Duty on Instruments

06 June 2017
Revenue eBrief No. 57/17
Time limits for raising assessments and making enquiries – section 955 TCA 1997

Revenue eBrief No. 56/17
Charges on income for Corporation Tax purposes

02 June 2017
Revenue eBrief No. 55/17
Surcharge on certain undistributed income of close companies

Revenue eBrief No. 54/17
Full self-assessment: Time limits for making enquiries and making or amending assessments

01 June 2017
Revenue eBrief No. 53/17
Restructured VAT Tax and Duty Manual

Revenue eBrief No. 52/17
Company reconstructions without change of ownership (Section 400 TCA 1997)

Revenue eBrief No. 51/17
Local property tax appeals

Revenue eBrief No. 50/17
Returns Compliance Income Tax and Corporation Tax

May

31 May 2017
Revenue eBrief No. 49/17
Tax treatment of the reimbursement of Expenses and Travel and Subsistence to Office Holders and Employees

Revenue eBrief No. 48/17
Taxation of exam setters, exam correctors, invigilators, etc.

Revenue eBrief No. 47/2017
Pre self-assessment - stamp duty manual

24 May 2017
Revenue eBrief No. 46/17
Underpayment of Preliminary Corporation Tax: waiver of interest where the underpayment arises solely due to movements in the exchange rate of the functional currency

Revenue eBrief No. 45/17
Employees' Subsistence Expenses and Motoring and Bicycle Expenses

19 May 2017
Revenue eBrief No. 44/17
Definition of 'chargeable person' – Self Assessment

15 May 2017
Revenue eBrief No. 43/17
Exemption in respect of certain expense payments for resident relevant directors

Revenue eBrief No. 42/17
MyEnquiries enhancements

10 May 2017
Revenue eBrief No. 41/17
Incapacitated Child Tax Credit

April

29 April 2017
Revenue eBrief No. 40/17
Offshore funds regime

27 April 2017
Revenue eBrief No. 39/17
Corporation Tax (CT1) Returns for 2016 and 2017, Forms 46G (Company)

25 April 2017
Revenue eBrief No. 38/17
ROS - Extension of Pay & File Deadline for ROS Customers for 2017

19 April 2017
Revenue eBrief No. 37/17
VAT treatment of education and vocational training

Revenue eBrief No. 36/17
Large Cases Division: Opinions/Confirmation on Tax/Duty Consequences of a Proposed Course of Action

Revenue eBrief No. 35/17
Revenue Technical Service (RTS) for Agents and Taxpayers

13 April 2017
Revenue eBrief No. 34/17
Charitable Donations Scheme

Revenue eBrief No. 33/17
Section 900 Taxes Consolidation Act 1997 - Power to call for the production of books, information etc.

05 April 2017
Revenue eBrief No. 32/17
Help To Buy Scheme

Revenue eBrief No. 31/17
Home Renovation Incentive (HRI)

03 April 2017
Revenue eBrief No. 30/17
Non Principal Private Residence charge notification facility

Revenue eBrief No. 29/17
PAYE Modernisation – Report on Public Consultation Process

March

31 March 2017
Revenue eBrief No. 28/17
CGT implications for individuals of takeover of Fyffes plc by Sumitomo Corporation

28 March 2017
Revenue eBrief No. 27/17
Certification of Residence for Individuals/Companies/Funds

20 March 2017
Revenue eBrief No. 26/17
Irish Real Estate Fund declarations

15 March 2017
Revenue eBrief No. 25/17
Non Principal Private Residence (NPPR) Charge

Revenue eBrief No. 24/17
Health Expenses / Assistance Dogs

03 March 2017
Revenue eBrief No. 23/17
Code of Practice for Revenue Audit and other Compliance Interventions

February

24 February 2017
Revenue eBrief No. 22/17
Securitisation: Notification of "Qualifying Company" Section 110 Taxes Consolidation Act, 1997.

17 February 2017
Revenue eBrief No. 21/17
Opticians in employment

Revenue eBrief No. 20/17
Solvency II - EU (Insurance and Reinsurance) Regulations 2015

Revenue eBrief No. 19/17
Revenue seeks applications for independent Research & Development (R&D) experts

Revenue eBrief No. 18/17
Updates to the Electronic Relevant Contracts Tax (eRCT) System - Look up Payment Notifications

Revenue eBrief No. 17/17
R and D tax credit claims in respect of projects supported by Enterprise Ireland R and D grants

15 February 2017
Revenue eBrief No. 16/17
Revenue Technical Service - Solicitor Access to the MyEnquiries online contact facility

Revenue eBrief No. 15/17
Deduction for income earned in certain foreign states (Foreign Earnings Deduction)

Revenue eBrief No. 14/17
Taxation of Paternity Benefit

13 February 2017
Revenue eBrief No. 13/17
PAYE - Exclusion Orders

02 February 2017
Revenue eBrief No. 12/17
Revenue Arrangements for Implementing EU and OECD Exchange of Information Requirements In Respect of Tax Rulings

01 February 2017
Revenue eBrief No. 11/17
Average Market Mid-Closing Exchange Rates v Euro - Lloyds Conversion Rate

January

31 January 2017
Revenue eBrief No. 10/17
Irish Real Estate Fund declarations

27 January 2017
Revenue eBrief No. 09/17
Tax Relief on Retirement for Certain Income of Certain Sportspersons

26 January 2017
Revenue eBrief No. 08/17
Revenue Opinions and Confirmations

20 January 2017
Revenue eBrief No. 07/17
Deduction for statutory registration fees paid to the Health and Social Care Professionals Council

19 January 2017
Revenue eBrief No. 06/17
Special Assignee Relief Programme

10 January 2017
Revenue eBrief No. 05/17
Fisher Tax Credit

09 January 2017
Revenue eBrief No. 04/17
Finance Act 2016 changes to Capital Acquisitions Tax Consolidation Act 2003 - Changes to section 86 (Dwelling House Exemption) and Schedule 2 (Group Thresholds) CATCA 2003

06 January 2017
Revenue eBrief No. 03/17
Stamp duty levies - changes made by Finance Act 2016 and Health Insurance Amendment Act 2016

03 January 2017
Revenue eBrief No. 02/17
Improved online services for PAYE customers

Revenue eBrief No. 01/17
Finance Act 2016 - VAT Notes for Guidance