Tá an chuid seo den suíomh idirlín ar fáil i mBéarla amháin i láthair na huaire.
Subscribe to eBriefs and stay up-to-date with the latest technical information from Revenue. Simply click on the ‘Subscribe’ button and send us your email address.
09 December 2019 Revenue eBrief No. 206/19 Guidance Notes on the Implementation of Foreign Account Tax Compliance Act (FATCA) in Ireland
Revenue eBrief No. 205/19 Update to VAT Tax and Duty Manual
06 December 2019 Revenue eBrief No. 204/19 Vehicle Registration Tax Section 6 Appeals
05 December 2019 Revenue eBrief No. 203/19 Public Consultation Reminder - Dividend Withholding Tax (DWT) – Real-Time Reporting
Revenue eBrief No. 202/19 Treatment of allowable losses for Capital Gains Tax (CGT) purposes
Revenue eBrief No. 201/19 Control and Examination of Baggage
04 December 2019 Revenue eBrief No. 200/19 Deposit Interest Retention Tax ("DIRT") - Manual for Deposit Takers
03 December 2019 Revenue eBrief No. 199/19 Auctioneers Licences, Auction Permits and House Agents Licences
Revenue eBrief No. 198/19 Geographical Indication for Irish Whiskey & Irish Poteen Verification Procedures
Revenue eBrief No. 197/19 Review of Opinions/Confirmations
26 November 2019 Revenue eBrief No. 196/19 C&E Payments (RevPay) in ROS or myAccount - User Guide
25 November 2019 Revenue eBrief No. 195/19 VAT Repayment Offset
21 November 2019 Revenue eBrief No. 194/19 Certification of Tax Residence
13 November 2019 Revenue eBrief No. 193/19 Customs Transit Customs Operational Guide Part 2
04 November 2019 Revenue eBrief No. 192/19 Vehicle Registration Tax - Section 8
01 November 2019 Revenue eBrief No. 191/19 Payment of Preliminary Corporation Tax
Revenue eBrief No. 190/19 Revenue powers exercised in places other than a Revenue office
Revenue eBrief No. 189/19 Non-Principle Private Residence (NPPR)
31 October 2019 Revenue eBrief No. 188/19 Section 481 Film Corporation Tax Credit Guidance
24 October 2019 Revenue eBrief No. 187/19 Amending returns and self-assessments
Revenue eBrief No. 186/19 ROS Pay and File 2019
22 October 2019 Revenue eBrief No. 185/19 VAT treatment of food supplements
Revenue eBrief No. 184/19 Accounting For Mineral Oil Tax Manual
15 October 2019 Revenue eBrief No. 183/19 Income tax: restriction of relief for losses in farming or market gardening
Revenue eBrief No. 182/19 Revisions to the Code of Practice for Revenue Audit and other Compliance Interventions
Revenue eBrief No. 181/19 Mandatory disclosure regime guidelines updated
10 October 2019 Revenue eBrief No. 180/19 Budget 2020 - Excise Duty Rates
09 October 2019 Revenue eBrief No. 179/19 Dual-Resident Companies
08 October 2019 Revenue eBrief No. 178/19 Revenue powers exercised in places other than a Revenue Office
01 October 2019 Revenue eBrief No. 177/19 Accounts liable to DIRT, Company and Pension Scheme Deposits and Foreign Bank Accounts
Revenue eBrief No. 176/19 Taxation of Non-Resident Landlords
27 September 2019 Revenue eBrief No. 175/19 Solid Fuel Carbon Tax Compliance Procedures Manual
26 September 2019 Revenue eBrief No. 174/19 ROS Support Extended Opening Hours for the 2019 Pay and File Period
20 September 2019 Revenue eBrief No. 173/19 National Co-op Farm Relief Service Operators
18 September 2019 Revenue eBrief No. 172/19 Payment of Preliminary Corporation Tax
17 September 2019 Revenue eBrief No. 171/19 Revenue Job Assist
13 September 2019 Revenue eBrief No. 170/19 Change of Banking Provider - updates to manuals
05 September 2019 Revenue eBrief No. 169/19 Change of Banking Provider
Revenue eBrief No. 168/19 Company Incorporation - Economic Activity
04 September 2019 Revenue eBrief No. 167/19 Corporation Tax (CT1) returns for 2019, Forms 46G (Company)
03 September 2019 Revenue eBrief No. 166/19 Capital Gains Tax due dates up to 2012
Revenue eBrief No. 165/19 Income Tax return form 2018 - ROS Form 11
Revenue eBrief No. 164/19 List of Employees
Revenue eBrief No. 163/19 Key Employee Engagement Programme (KEEP)
27 August 2019 Revenue eBrief No. 162/19 Surcharges on Late Returns for Directors
16 August 2019 Revenue eBrief No. 161/19 Payments to Part-Time Lecturers
15 August 2019 Revenue eBrief No. 160/19 United Nations and Specialised Agencies of the United Nations
14 August 2019 Revenue eBrief No. 159/19 Income tax implications for landlords with buy-to-let mortgages who receive tracker mortgage redress payments from lenders
12 August 2019 Revenue eBrief No. 158/19 The Employers' Guide to PAYE
Revenue eBrief No. 157/19 Representative Church Body - Cost of Living Accommodation Allowance
Revenue eBrief No. 156/19 Tax matters relating to the Companies Act 2014
Revenue eBrief No. 155/19 Authorisation to Use Customs Simplified Procedures for placement of goods under a customs procedure
Revenue eBrief No. 154/19 Compensation Payments in respect of Personal Injuries (Exemption of Investment Income)
07 August 2019 Revenue eBrief No. 153/19 Customs and Excise Enforcement Procedures Manual Appendices - Applications for Search Warrants
Revenue eBrief No. 152/19 Taxation of Coroners
02 August 2019 Revenue eBrief No. 151/19 Customs Staff Manual on Ship's Stores
01 August 2019 Revenue eBrief No. 150/19 Dividend Withholding Tax (DWT) - treatment of certain interest payments which are treated as distributions
Revenue eBrief No. 149/19 Tax treatment of the reimbursement of expenses of travel and subsistence to office holders and employees
29 July 2019 Revenue eBrief No. 148/19 Stamp duty relief on transfers on land to young trained farmers and Companies Capital Duty
25 July 2019 Revenue eBrief No. 147/19 Rent-A-Room Relief
Revenue eBrief No. 146/19 The Remittance Basis of Assessment
Revenue eBrief No. 145/19 Deductibility of loan interest in computing rental income
Revenue eBrief No. 144/19 Earned Income Tax Credit
24 July 2019 Revenue eBrief No. 143/19 Updates to VAT Tax and Duty Manual
Revenue eBrief No. 142/19 Filing and paying Stamp Duty - Chapter 5: Paying the Duty
22 July 2019 Revenue eBrief No. 141/19 Controlled Foreign Companies
15 July 2019 Revenue eBrief No. 140/19 Tax credit for succession farm partnerships
12 July 2019 Revenue eBrief No. 139/19 Issue of PAYE refunds in respect of Drugs Payment expenditure for 2009
Revenue eBrief No. 138/19 Tax treatment of the reimbursement of expenses of travel and subsistence to office holders and employees
11 July 2019 Revenue eBrief No. 137/19 Exit Tax Provisions
08 July 2019 Revenue eBrief No. 136/19 The Revenue Technical Service
03 July 2019 Revenue eBrief No. 135/19 Accounting Standards
02 July 2019 Revenue eBrief No. 134/19 Tax relief on retirement for certain income of certain sportspersons
Revenue eBrief No. 133/19 Ex-gratia Magdalen Laundry payments
01 July 2019 Revenue eBrief No. 132/19 Implementation of the Agreement to Improve Tax Compliance and Provide for Reporting and Exchange of Information concerning Tax Matters (United States of America) Order 2013
Revenue eBrief No. 131/19 Corporation Tax - computation of Case I and II profits or gains of a company
28 June 2019 Revenue eBrief No. 130/19 State aid transparency requirements: Publication of information regarding State aid granted to individual taxpayers
27 June 2019 Revenue eBrief No. 129/19 Research and Development (R&D) Tax Credit
Revenue eBrief No. 128/19 Farm buildings allowances
Revenue eBrief No. 127/19 Relief for certain income from leasing of farm land
Revenue eBrief No. 126/19 Capital Gains Tax anti-avoidance measures - Finance Act 2017
26 June 2019 Revenue eBrief No. 125/19 Customs Transit Manuals
Revenue eBrief No. 124/19 Exemption for local authorities and certain other bodies from income tax
25 June 2019 Revenue eBrief No. 123/19 Taxation of Lloyd's Income and Gains in Ireland
21 June 2019 Revenue eBrief No. 122/19 iXBRL - release of new taxonomies
Revenue eBrief No. 121/19 Imputed distributions from Approved Retirement Funds and Vested Personal Retirement Savings Accounts
Revenue eBrief No. 120/19 PAYE Services: Manage Your Tax
20 June 2019 Revenue eBrief No. 119/19 Jobs and Pensions Service User Manual
19 June 2019 Revenue eBrief No. 118/19 Online Unemployment Repayments
18 June 2019 Revenue eBrief No. 117/19 Foreign Account Tax Compliance Act (FATCA)
Revenue eBrief No. 116/19 Repeal of the EU Savings Directive
17 June 2019 Revenue eBrief No. 115/19 Tax Relief for Pension Contributions: Application of Earnings Limit
14 June 2019 Revenue eBrief No. 114/19 Update to Guidelines for VAT Registration
Revenue eBrief No. 113/19 Tax Relief for Pension Contributions: Application of Earnings Limit
13 June 2019 Revenue eBrief No. 112/19 Approved Retirement Funds
07 June 2019 Revenue eBrief No. 111/19 Revenue arrangements for implementing EU and OECD exchange of information requirements in respect of tax rulings
04 June 2019 Revenue eBrief No. 110/19 Charities VAT Compensation Scheme - closing date for submission of claims
30 May 2019 Revenue eBrief No. 109/19 Revenue officers entering construction sites
29 May 2019 Revenue eBrief No. 108/19 Pensions - employer contributions
Revenue eBrief No. 107/19 eRCT Bulk Rate Review
28 May 2019 Revenue eBrief No. 106/19 Third party returns: requirement to report information automatically
27 May 2019 Revenue eBrief No. 105/19 Registered farm partnerships
23 May 2019 Revenue eBrief No. 104/19 Research and Development (R&D) Tax Credit: Appointment of experts to assist in audits
22 May 2019 Revenue eBrief No. 103/19 Tax and Universal Social Charge treatment of income of directors of Irish incorporated companies
21 May 2019 Revenue eBrief No. 102/19 Help to Buy (HTB)
20 May 2019 Revenue eBrief No. 101/19 Travel Expenses: When are they wholly & exclusively for the purposes of the trade?
15 May 2019 Revenue eBrief No. 100/19 Income Tax treatment of married persons and civil partners
14 May 2019 Revenue eBrief No. 099/19 Agent's Guide to Collector-General's Division
Revenue eBrief No. 098/19 Revenue guide to legislative interpretation
10 May 2019 Revenue eBrief No. 097/19 Tobacco Products Tax
Revenue eBrief No. 096/19 Horticultural production relief
09 May 2019 Revenue eBrief No. 095/19 ROS - Extension of Pay & File deadline for ROS customers for 2019
08 May 2019 Revenue eBrief No. 094/19 Benefit-in-Kind - private use of employer-provided vehicles
03 May 2019 Revenue eBrief No. 093/19 PAYE Modernisation Update - employers and payroll agents
Revenue eBrief No. 092/19 Transfers of assets by civil partners
Revenue eBrief No. 091/19 Regional Convention on Pan-Euro-Med Preferential Rules of Preferential Origin
02 May 2019 Revenue eBrief No. 090/19 Stamp duty relief on the transfer of land to young trained farmers
24 April 2019 Revenue eBrief No. 089/19 Filing and paying Stamp Duty on Instruments - Chapter 1: Introduction
Revenue eBrief No. 088/19 Filing and paying Stamp Duty on Instruments - Chapter 6: Stamp Certificate
Revenue eBrief No. 087/19 Filing and paying Stamp Duty on Instruments - Chapter 4: Filing the Return
Revenue eBrief No. 086/19 Filing and Paying Stamp Duty on Instruments - Chapter 5: Paying the duty
Revenue eBrief No. 085/19 Filing and paying Stamp Duty on Instruments - Chapter 3: Tax Reference Numbers
Revenue eBrief No. 084/19 Filing and paying Stamp Duty on Instruments - Chapter 2: Obligation to file a Stamp Duty Return
Revenue eBrief No. 083/19 Filing and paying Stamp Duty on Instruments - Chapter 8: Further Guidance
Revenue eBrief No. 082/19 Filing and paying Stamp Duty on Instruments – Chapter 07 - Particulars Delivered
18 April 2019 Revenue eBrief No. 081/19 Capital allowances for specified intangible assets
17 April 2019 Revenue eBrief No. 080/19 Irish Real Estate Fund (IREF) guidance
Revenue eBrief No. 079/19 Encashment Tax
Revenue eBrief No. 078/19 Filing guidelines for Foreign Account Tax Compliance Act (FATCA) and for DAC2-Common Reporting Standard (CRS)
15 April 2019 Revenue eBrief No. 077/19 Automated Entry Processing (AEP) - payment methods
Revenue eBrief No. 076/19 Capital Acquisitions Tax collection and enforcement guidelines
08 April 2019 Revenue eBrief No. 075/19 Relief for agreed pay restructuring
Revenue eBrief No. 074/19 Relief for new shares purchased by employees
Revenue eBrief No. 073/19 Share schemes - restricted shares
04 April 2019 Revenue eBrief No. 072/19 Health expenses – qualifying expenses
Revenue eBrief No. 071/19 Home Carer Tax Credit
03 April 2019 Revenue eBrief No. 070/19 Control and examination of baggage
Revenue eBrief No. 069/19 Revenue information powers
27 March 2019 Revenue eBrief No. 068/19 Mandatory e-filing notification procedures for new VAT registrations
Revenue eBrief No. 067/19 eRCT Bulk Rate Review
26 March 2019 Revenue eBrief No. 066/19 Taxation of election workers
22 March 2019 Revenue eBrief No. 065/19 Benefit-in-Kind - provision of free or subsidised accommodation
21 March 2019 Revenue eBrief No. 064/19 Rules relating to recovery of capital and replacement loans
Revenue eBrief No. 063/19 Benefit-in-Kind - certain benefits for members of the Permanent Defence Force
20 March 2019 Revenue eBrief No. 062/19 Capital Acquisitions Tax (CAT) - amendments to Tax and Duty Manual
Revenue eBrief No. 061/19 Revenue referrals to professional bodies under section 851A(7) TCA 1997.
Revenue eBrief No. 060/19 Exemption of certain childcare support payments
19 March 2019 Revenue eBrief No. 059/19 Deduction for income earned in certain foreign states (Foreign Earnings Deduction)
Revenue eBrief No. 058/19 Charges on income for Corporation Tax purposes
Revenue eBrief No. 057/19 Hepatitis C - compensation payments
15 March 2019 Revenue eBrief No. 056/19 Road haulier drivers (employees) - subsistence rates
Revenue eBrief No. 055/19 Earned Income Tax Credit
14 March 2019 Revenue eBrief No. 054/19 Expenses of travel - non-executive directors attending board meetings
Revenue eBrief No. 053/19 Share schemes
13 March 2019 Revenue eBrief No. 052/19 PAYE Modernisation Update- Employers and Payroll Agents
Revenue eBrief No. 051/19 Income tax implications for landlords with buy-to-let mortgages who receive tracker mortgage redress payments from lenders
Revenue eBrief No. 050/19 Pensions - Lump sum benefits and commutation
12 March 2019 Revenue eBrief No. 049/19 Vehicle Registration Tax
11 March 2019 Revenue eBrief No. 048/19 Updates to VAT Tax and Duty Manual
08 March 2019 Revenue eBrief No. 047/19 Tax treatment of legal fees paid by an employer
07 March 2019 Revenue eBrief No. 046/19 Guides to reliefs for investment in corporate trades
06 March 2019 Revenue eBrief No. 045/19 Procedure in relation to Research and Development (R&D) Tax Credit
Revenue eBrief No. 044/19 Preliminary Income Tax Direct Debit Guidelines
04 March 2019 Revenue eBrief No. 043/19 Distributions
Revenue eBrief No. 042/19 Company charge to Income Tax on loans to participators
01 March 2019 Revenue eBrief No. 041/19 Tax relief for new start-up companies
Revenue eBrief No. 040/19 Relief for pre-trading expenses
Revenue eBrief No. 039/19 Agent Authorisation for Phased Payment Arrangement (PPA)
28 February 2019 Revenue eBrief No. 038/19 Accelerated allowances for the provision of childcare services or fitness centre facilities
27 February 2019 Revenue eBrief No. 037/19 Capital Acquisitions Tax - CAT Audit
Revenue eBrief No. 036/19 The distribution treatment of interest to residents of tax treaty countries and EU member countries
Revenue eBrief No. 035/19 ROS enhancements
26 February 2019 Revenue eBrief No. 034/19 VAT treatment of food supplements
Revenue eBrief No. 033/19 Accelerated allowances for gas vehicles and refuelling equipment
Revenue eBrief No. 032/19 Operation of PAYE in respect of foreign employments exercised in the State
22 February 2019 Revenue eBrief No. 031/19 National Co-op Farm Relief Services operators
21 February 2019 Revenue eBrief No. 030/19 Net pay arrangements: application of PAYE to net pay after deducting employee's superannuation contributions
20 February 2019 Revenue eBrief No. 029/19 Key Employee Enagement Programme (KEEP)
Revenue eBrief No. 028/19 Relief for trade union subscriptions
Revenue eBrief No. 027/19 Tax treatment of certain payments made by the Department of Employment Affairs and Social Protection
19 February 2019 Revenue eBrief No. 026/19 Amendment of certain tax exemption provisions
Revenue eBrief No. 025/19 Income Tax (Employment) Regulations 2018 (S.I. No. 345 of 2018) and Universal Social Charge Regulations 2018 (S.I. No. 510 of 2018)
Revenue eBrief No. 024/19 Cessation of a trade or profession or change in accounting date – review of preceding year
Revenue eBrief No. 023/19 Accelerated wear and tear allowances for energy efficient equipment
15 February 2019 Revenue eBrief No. 022/19 The Employers' Guide to PAYE
01 February 2019 Revenue eBrief No. 021/19 Form P11D
Revenue eBrief No. 020/19 PAYE Modernisation Update
31 January 2019 Revenue eBrief No. 019/19 Vehicle Registration Tax
Revenue eBrief No. 018/19 EU/Japan Economic Partnership Agreement
30 January 2019 Revenue eBrief No. 017/19 Special Assignee Relief Programme (SARP)
29 January 2019 Revenue eBrief No. 016/19 Exemption in respect of periodic payments for personal injuries
Revenue eBrief No. 015/19 Online Services and National Phone Number for PAYE Callers
28 January 2019 Revenue eBrief No. 014/19 Help to Buy (HTB)
25 January 2019 Revenue eBrief No. 013/19 High income individuals' restriction
Revenue eBrief No. 012/19 Review of opinions or confirmations
Revenue eBrief No. 011/19 Lloyds sterling conversion rates and the Average Market Mid-Closing Exchange Rates
24 January 2019 Revenue eBrief No. 010/19 Surcharge for late submission of returns, including where there is a delay in uploading iXBRL financial statements through ROS
Revenue eBrief No. 009/19 Failure to cooperate fully with a Revenue Compliance Intervention
16 January 2019 Revenue eBrief No. 008/19 Guidelines for PAYE reviews where week 53 applies
Revenue eBrief No. 007/19 Finance Act 2018 amendments to Stock Relief provisions
Revenue eBrief No. 006/19 Stamp Duty on Instruments - Administrative Procedures and Enforcement
11 January 2019 Revenue eBrief No. 005/19 Income Tax Return Forms 2011
Revenue eBrief No. 004/19 Changes to the Generalised System of Preferences country lists
09 January 2019 Revenue eBrief No. 003/19 Averaging of farm profits
07 January 2019 Revenue eBrief No. 002/19 PAYE Monthly and Annual Estimates
04 January 2019 Revenue eBrief No. 001/19 Stamp duty reliefs for farm consolidation and farm leasing
Print this page