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April

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