eBrief

2021

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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.

July

31 July 2021
Revenue eBrief No. 150/21
Guidelines for VAT Registration

30 July 2021
Revenue eBrief No. 149/21
MyEnquiries - tracking of enquiries - enquiry status

Revenue eBrief No. 148/21
Employer-provided benefits - new suite of Tax and Duty Manuals

29 July 2021
Revenue eBrief No. 147/21
Seafarer Allowance and Fisher Tax Credit

Revenue eBrief No. 146/21
eCG50 Guide - CG50A certificate issuing to ROS inboxes

28 July 2021
Revenue eBrief No. 145/21
Full self assessment - time limits for making enquiries and making or amending assessments

27 July 2021
Revenue eBrief No. 144/21
Central Register of Beneficial Ownership of Trusts

Revenue eBrief No. 143/21
Import One Stop Shop (IOSS) - registration procedure and reporting obligations for intermediaries

20 July 2021
Revenue eBrief No. 142/21
Filing Guidelines for DAC6 (EU Mandatory Disclosure of Reportable Cross-Border Arrangements)

19 July 2021
Revenue eBrief No. 141/21
Games and sports bodies exemptions

16 July 2021
Revenue eBrief No. 140/21
PAYE Exclusion Orders

15 July 2021
Revenue eBrief No. 139/21
Non-Routine Revenue Powers

13 July 2021
Revenue eBrief No. 138/21
Tax and Duty Manual Part 33-03-04 - Filing Guidelines for DAC6 (EU Mandatory Disclosure of Reportable Cross-Border Arrangements)

12 July 2021
Revenue eBrief No. 137/21
Filing and Paying Stamp Duty on Instruments

09 July 2021
Revenue eBrief No. 136/21
Payments on Termination of an Office or Employment or Removal from an Office or Employment

08 July 2021
Revenue eBrief No. 135/21
Part 38-04-06 - Statement of Affairs in audit and investigation

06 July 2021
Revenue eBrief No. 134/21
Representative Church Body - Cost of Living Accommodation Allowance

Revenue eBrief No. 133/21
Income tax return form 2020 - ROS Form 11

05 July 2021
Revenue eBrief No. 132/21
VAT Treatment of Intra-Community Distance Sales of Goods

01 July 2021
Revenue eBrief No. 131/21
Growth Shares

Revenue eBrief No. 130/21
Customs Manual on Import VAT

June

29 June 2021
Revenue eBrief No. 129/21
Euroclear Manual

Revenue eBrief No. 128/21
Pensions Manual Updated

25 June 2021
Revenue eBrief No. 127/21
Mineral Oil Traders Excise Licences Manual

24 June 2021
Revenue eBrief No. 126/21
VAT eCommerce Rules - 1 July 2021

23 June 2021
Revenue eBrief No. 125/21
Guidelines for the Exchange of Information between the Office of the Director of Corporate Enforcement (ODCE) and the Revenue Commissioners

Revenue eBrief No. 124/21
Personal Importation of live animals and products of animal origin

Revenue eBrief No. 123/21
Form ESA now available for download from Revenue website

21 June 2021
Revenue eBrief No. 122/21
Vehicle Registration Tax (VRT) On-line Payments in ROS and MyAccount

20 June 2021
Revenue eBrief No. 121/21
Approved Profit Sharing Schemes (APSS)

Revenue eBrief No. 120/21
Updated Share Schemes Manual and New Share Schemes Reporting Return (Form ESA)

18 June 2021
Revenue eBrief No. 119/21
Customs treatment of gifts and items of negligible value

15 June 2021
Revenue eBrief No. 118/21
ePSWT implementation

11 June 2021
Revenue eBrief No. 117/21
Irish Real Estate Fund (IREF) July 2021 filings - updated Form IREF available

10 June 2021
Revenue eBrief No. 116/21
High-Income Individuals' Restriction

Revenue eBrief No. 115/21
Capital Acquisitions Tax - Collection and Enforcement Guidelines

Revenue eBrief No. 114/21
Surcharge on undistributed income of service companies

09 June 2021
Revenue eBrief No. 113/21
Married Persons and Civil Partnerships

02 June 2021
Revenue eBrief No. 112/21
Recoupment of Overpayments of Salary by an Employer from an Employee

Revenue eBrief No. 111/21
Guide to Economic Operators Registration Identification registration in ROS (EORI Registration)

May

28 May 2021
Revenue eBrief No. 110/21
Pensions Manual Updated

26 May 2021
Revenue eBrief No. 109/21
Charities VAT Compensation Scheme - reminder of closing date for submission of claims

21 May 2021
Revenue eBrief No. 108/21
Ship's Stores Manual

19 May 2021
Revenue eBrief No. 107/21
Exemption from Income Tax in respect of certain payments made under Employment Law

18 May 2021
Revenue eBrief No. 106/21
Filing Guidelines for Foreign Account Tax Compliance Act (FATCA)

Revenue eBrief No. 105/21
SARP

17 May 2021
Revenue eBrief No. 104/21
Form P11D

Revenue eBrief No. 103/21
New Share Schemes Reporting Return

14 May 2021
Revenue eBrief No. 102/21
Agent's Guide to Collector-General's Division

Revenue eBrief No. 101/21
ePSWT implementation

13 May 2021
Revenue eBrief No. 100/21
Euroclear Manual

12 May 2021
Revenue eBrief No. 099/21
Movement of Excisable Products

11 May 2021
Revenue eBrief No. 098/21
Guidelines for Working Foreign Cases

10 May 2021
Revenue eBrief No. 097/21
Payment of Temporary Wage Subsidy Scheme (TWSS) liabilities by employers for self-assessed employees and proprietary directors

07 May 2021
Revenue eBrief No. 096/21
VAT and Employer Income Tax/PRSI/USC/LPT Direct Debit Guidelines

Revenue eBrief No. 095/21
Guidelines for Phased Payment Arrangements

05 May 2021
Revenue eBrief No. 094/21
Solid Fuel Carbon Tax Compliance Procedures Manual

04 May 2021
Revenue eBrief No. 093/21
Real Estate Investment Trusts (REITs)

Revenue eBrief No. 092/21
Accounting for Mineral Oil Tax Manual

Revenue eBrief No. 091/21
Horticultural Repayment Relief Guide

April

30 April 2021
Revenue eBrief No. 090/21
Excise Duty Rates on Energy Products and Electricity Taxes Manual

28 April 2021
Revenue eBrief No. 089/21
Research and Development (R&D) Tax Credit

Revenue eBrief No. 088/21
Pay & File Extension Date - 2021

22 April 2021
Revenue eBrief No. 087/21
Non-Statutory consolidation of Excise Law

16 April 2021
Revenue eBrief No. 086/21
Stamp Duty: Farm Consolidation Relief

15 April 2021
Revenue eBrief No. 085/21
Deduction for statutory registration fees paid to the Health and Social Care Professionals Council (CORU)

14 April 2021
Revenue eBrief No. 084/21
Tax and Duty Manual Part 06-08A-01: Dividend Withholding Tax

Revenue eBrief No. 083/21
Cessation of a trade or profession or change in accounting date - review of preceding year

12 April 2021
Revenue eBrief No. 082/21
Stamp duty: associated companies relief

09 April 2021
Revenue eBrief No. 081/21
Customs Import Procedures Manual update

08 April 2021
Revenue eBrief No. 080/21
Recoupment of Overpayments of Salary by an Employer from an Employee

Revenue eBrief No. 079/21
Credit in respect of tax deducted from emoluments of certain directors and employees

Revenue eBrief No. 078/21
Opticians in Employment

Revenue eBrief No. 077/21
Local Property Direct Debit Guidelines

07 April 2021
Revenue eBrief No. 076/21
Diesel Rebate Scheme Compliance Procedures Manual

Revenue eBrief No. 075/21
Customs Export Procedures

06 April 2021
Revenue eBrief No. 074/21
Relief for Investment in Corporate Trades

01 April 2021
Revenue eBrief No. 073/21
Freelance Actors: Flat Rate Expense Deduction

Revenue eBrief No. 072/21
Charities VAT Compensation Scheme

March

31 March 2021
Revenue eBrief No. 071/21
Tax and Duty Manual Part 09-02-05 - Capital allowances for intangible assets - updated

30 March 2021
Revenue eBrief No. 070/21
VAT eCommerce - Registration for the One Stop Shop (OSS) and Import One Stop Shop (IOSS) from 1 April 2021

29 March 2021
Revenue eBrief No. 069/21
Deposit Interest retention Tax (D.I.R.T.) Tax Treatment for Individuals

Revenue eBrief No. 068/21
Anti-hybrid guidance

26 March 2021
Revenue eBrief No. 067/21
Sale of Live Animals by Auction (Mart)

Revenue eBrief No. 066/21
The VAT Treatment of the procurement of certain Goods and Services by a Public Body

25 March 2021
Revenue eBrief No. 065/21
Surcharge for late filing and restrictions on loss relief

Revenue eBrief No. 064/21
Accounting for Mineral Oil Tax Manual

24 March 2021
Revenue eBrief No. 063/21
Revenue Receipts Tracker App and the Receipts Tracker in myAccount and ROS

Revenue eBrief No. 062/21
Schedule of Revenue Powers

Revenue eBrief No. 061/21
Charitable Donations Scheme

23 March 2021
Revenue eBrief No. 060/21
Section 1001 Fixed Charge on Book Debts

Revenue eBrief No. 059/21
VAT & Employees' Pension Fund

22 March 2021
Revenue eBrief No. 058/21
Temporary Wage Subsidy Scheme (TWSS) Reconciliation

12 March 2021
Revenue eBrief No. 057/21
Dependent Relative Tax Credit

Revenue eBrief No. 056/21
Electronic Tax Clearance

11 March 2021
Revenue eBrief No. 055/21
Stamp duty: Finance Act 2020 changes

10 March 2021
Revenue eBrief No. 054/21
Payment and Receipt of Interest without Deduction of Income Tax

Revenue eBrief No. 053/21
Tax Avoidance area on Revenue website

09 March 2021
Revenue eBrief No. 052/21
Tax treatment of certain benefits payable under the Social Welfare Acts

Revenue eBrief No. 051/21
Tax and Duty Manuals relating to the scheme of manufacturing relief

Revenue eBrief No. 050/21
VAT - Postponed Accounting - Entries on VAT3 Return and VAT Return of Trading Details (RTD)

Revenue eBrief No. 049/21
Accelerated capital allowances for energy efficient equipment

Revenue eBrief No. 048/21
Control and Examination of Baggage

Revenue eBrief No. 047/21
Charges on income for corporation tax purposes

Revenue eBrief No. 046/21
Annual average exchange rates and Lloyds sterling conversion rates

08 March 2021
Revenue eBrief No. 045/21
Vehicle Registration Tax Manual Section 3

05 March 2021
Revenue eBrief No. 044/21
Hard copy returns

Revenue eBrief No. 043/21
State Aid Transparency Requirements

04 March 2021
Revenue eBrief No. 042/21
Health and Safety Guidelines for Revenue Officers involved in sampling mineral oil contained in road tankers

Revenue eBrief No. 041/21
Section 1001 Fixed charge on Book Debts

01 March 2021
Revenue eBrief No. 040/21
EU Mandatory Disclosure of Reportable Cross-Border Arrangements (DAC6)

February

26 February 2021
Revenue eBrief No. 039/21
Capital acquisitions tax returns: agricultural and business reliefs

25 February 2021
Revenue eBrief No. 038/21
Film Withholding Tax - Brexit update

24 February 2021
Revenue eBrief No. 037/21
Guidance on Part 35A Transfer Pricing

Revenue eBrief No. 036/21
Film Tax Credit (Section 481) - Finance Act 2020 amendments

23 February 2021
Revenue eBrief No. 035/21
Income from scholarships

22 February 2021
Revenue eBrief No. 034/21
PAYE Services: Review your Tax

18 February 2021
Revenue eBrief No. 033/21
Capital Gains Tax (CGT) - Deduction from consideration on disposal of certain assets (S.980)

17 February 2021
Revenue eBrief No. 032/21
Vehicle Registration Tax Manual - Section 1

16 February 2021
Revenue eBrief No. 031/21
Partial Recovery of VAT on Qualifying Passenger Motor Vehicles

Revenue eBrief No. 030/21
Capital Gains Tax (CGT) Revised Entrepreneur Relief

15 February 2021
Revenue eBrief No. 029/21
Update of Tax and Duty Manual 02-02-06 - What constitutes a trade?

Revenue eBrief No. 028/21
Tax relief for new companies, UK companies

12 February 2021
Revenue eBrief No. 027/21
Controlled Foreign Company Rules - Finance Act 2020 amendments

Revenue eBrief No. 026/21
Migration of Irish securities and application of close company provisions

Revenue eBrief No. 025/21
Customs Manual on Import VAT

08 February 2021
Revenue eBrief No. 024/21
Close companies and loans to participators - update in accordance with the Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020

05 February 2021
Revenue eBrief No. 023/21
Distributions

Revenue eBrief No. 022/21
Encashment Tax - Increase in rate and withdrawal of an exemption

Revenue eBrief No. 021/21
PAYE Modernisation Procedural Changes

Revenue eBrief No. 020/21
Company Residence - End of Transition Period

04 February 2021
Revenue eBrief No. 019/21
Irish Whiskey and Irish Poteen Geographical Indications(GI) Verification Scheme

Revenue eBrief No. 018/21
Valuation System for New and Used Vehicles

03 February 2021
Revenue eBrief No. 017/21
Universal Social Charge

January

29 January 2021
Revenue eBrief No. 016/21
Guidelines for conducting Compliance Interventions remotely during COVID-19

28 January 2021
Revenue eBrief No. 015/21
Tax Treatment of Foster Care Related Payments

27 January 2021
Revenue eBrief No. 014/21
EU Mandatory Disclosure of Reportable Cross-Border Arrangements (DAC 6)

Revenue eBrief No. 013/21
SAYE Schemes

Revenue eBrief No. 012/21
Queries regarding Restricted Shares held under other arrangements

Revenue eBrief No. 011/21
Relief for Contributions to Permanent Health Benefit Schemes and Tax Treatment of Benefits Received under Permanent Health Benefit Schemes

26 January 2021
Revenue eBrief No. 010/21
Temporary VAT measures relating to Covid-19

Revenue eBrief No. 009/21
Accounting for Mineral Oil

22 January 2021
Revenue eBrief No. 008/21
Extension to filing date for revised VAT Return of Trading Details (RTD)

21 January 2021
Revenue eBrief No. 007/21
eRCT system - re-opening a closed contract

18 January 2021
Revenue eBrief No. 006/21
List of Flat-Rate Schedule Expenses

Revenue eBrief No. 005/21
Customs Charges for Official Attendance

14 January 2021
Revenue eBrief No. 004/21
COVID-19 measures related to personal tax matters

Revenue eBrief No. 003/21
Guidelines for Agents or Advisors acting on behalf of taxpayers - updated Forms PAYE A1 and A2

13 January 2021
Revenue eBrief No. 002/21
Stock relief – farming trades updated

07 January 2021
Revenue eBrief No. 001/21
Preferential origin - removal of Equatorial Guinea from GSP