eBrief

2023

Select a year

Show more

eBrief Subscription

Subscribe to eBriefs and stay up-to-date with the latest technical information from Revenue. Please note: this link will bring you to an external website for registration.

June

06 June 2023
Revenue eBrief No. 138/23
Importation from third countries of live animals and products of animal origin

Revenue eBrief No. 137/23
New TDM - Non-resident Landlord Withholding Tax

02 June 2023
Revenue eBrief No. 136/23
New VAT Tax and Duty Manuals

01 June 2023
Revenue eBrief No. 135/23
Stamp Duty Tax and Duty Manuals (TDMs) - 'Section 83DB Repayment of stamp duty in respect of certain residential units' - new manual

Revenue eBrief No. 134/23
Update to State Aid Transparency Requirements

Revenue eBrief No. 133/23
Stamp Duty Manual - Section 83DA - Repayment of stamp duty under affordable dwelling arrangements

May

31 May 2023
Revenue eBrief No. 132/23
Rent Tax Credit

Revenue eBrief No. 131/23
Updates to Accounting for Mineral Oil Tax and Horticultural Relief Manuals

30 May 2023
Revenue eBrief No. 130/23
Stamp Duty Manual Part 6 - Special provisions relating to uncertificated securities

Revenue eBrief No. 129/23
Update to Customs Export Procedures Manual

Revenue eBrief No. 128/23
Update to TDM Excise Duty Rates on Energy Products and Electricity

29 May 2023
Revenue eBrief No. 127/23
Updated guidelines for the Temporary Business Energy Support Scheme (TBESS)

Revenue eBrief No. 126/23
Part 06-08B-01 - Technical Guidance in relation to Dividend Withholding Tax

Revenue eBrief No. 125/23
Stamp Duty Manual - Part 8: Companies Capital Duty - No Longer Relevant

26 May 2023
Revenue eBrief No. 124/23
Capital Acquisitions Tax Collection and Enforcement Guidelines Updated

25 May 2023
Revenue eBrief No. 123/23
Agent's guide to the Collector General's Division

24 May 2023
Revenue eBrief No. 122/23
TDM 05-02-13 - Remote Working Relief has been updated

23 May 2023
Revenue eBrief No. 121/23
Recoupment of Overpayments of Salary by an Employer from an Employee

19 May 2023
Revenue eBrief No. 120/23
Extension of certain stamp duty relief schemes for farmers

18 May 2023
Revenue eBrief No. 119/23
Form IREF

Revenue eBrief No. 118/23
Stamp Duty Manual- Electronic Share Trading In Euroclear Bank- updated

Revenue eBrief No. 117/23
Foreign Entity Classification for Irish Tax Purposes

16 May 2023
Revenue eBrief No. 116/23
All parts of Administration & Control of Tax Warehouses Manual updated

Revenue eBrief No. 115/23
Capital Acquisitions Tax Manual - Part 05 Discretionary Trust Tax

15 May 2023
Revenue eBrief No. 114/23
Tax and Duty Manual on Imports of Food and Feed of Non-Animal Origin

08 May 2023
Revenue eBrief No. 113/23
Taxation of foreign retirement lump sums

05 May 2023
Revenue eBrief No.112/23
Relief for increase in carbon tax on farm diesel

Revenue eBrief No.111/23
Stamp Duty Tax and Duty Manual - Part 9 Levies - Updated

03 May 2023
Revenue eBrief No.110/23
Cancellation schemes of arrangement

Revenue eBrief No.109/23
Customs Warehousing

02 May 2023
Revenue eBrief No.108/23
Credit- tax deducted from emoluments of certain directors, employees

Revenue eBrief No.107/23
Alcohol Products Tax and Reliefs Manual

April

28 April 2023
Revenue eBrief No.106/23
Common Contractual Fund 2023 - Deadline Extension and Updated Form

Revenue eBrief No.105/23
VAT treatment of the supply and installation of solar panels

Revenue eBrief No.104/23
Excise Duty Rates

Revenue eBrief No.103/23
Rates of Mineral Oil, Natural Gas Carbon, Solid Fuel Carbon Taxes

24 April 2023
Revenue eBrief No.102/23
Securitisation Regulation: Notification of investment

20 April 2023
Revenue eBrief No.101/23
Payment and receipt of interest and royalties without deduction of income tax

Revenue eBrief No.100/23
State Aid Transparency Requirements

18 April 2023
Revenue eBrief No.099/23
New guidance on the digital games corporation tax credit

Revenue eBrief No.098/23
Natural Gas Carbon Tax (NGCT) Compliance Procedures Manual

Revenue eBrief No.097/23
Tax Treatment of the Reimbursement of Expenses of Travel and Subsistence to Office Holders and Employees

17 April 2023
Revenue eBrief No.096/23
Update to the TBESS guidelines

14 April 2023
Revenue eBrief No.095/23
Deduction for statutory registration fees paid to CORU

06 April 2023
Revenue eBrief No.094/23
Form P11D

Revenue eBrief No. 093/23
Employer provided vehicles

Revenue eBrief No.092/23
Updates to Movement of Excisable Products Manual

05 April 2023
Revenue eBrief No. 091/23
Update to Share Schemes Tax and Duty Manuals

Revenue eBrief No.090/23
Relief for investment in corporate trades

Revenue eBrief No. 089/23
Stock Relief- Young Trained Farmers

Revenue eBrief No. 088/23
Pay & File Extension Date - 2023

04 April 2023
Revenue eBrief No.087/23
Updates to eCG50 – Guide for Applicants

Revenue eBrief No.086/23
Contact Details for Access Officers

Revenue eBrief No.085/23
38-06-06 Receipts Tracker in myAccount and ROS

March

31 March 2023
Revenue eBrief No.084/23
Guidelines Exchange of Information between the CEA and the Revenue.

30 March 2023
Revenue eBrief No.083/23
Dependent Relative Tax Credit

27 March 2023
Revenue eBrief No.082/23
The treatment of certain gains and losses on Foreign Currencies for corporation tax purposes

24 March 2023
Revenue eBrief No.081/23
Offshore Funds: Taxation of Income and Gains

23 March 2023
Revenue eBrief No.079/23
Filing Guidelines for Foreign Account Tax Compliance Act (FATCA)

22 March 2023
Revenue eBrief No.078/23
Stamp Duty Manual - Section 80: Reconstructions or Amalgamations of Companies

Revenue eBrief No. 077/23
Share Schemes - Chapter 2 - Restricted Stock Units (RSUs)

21 March 2023
Revenue eBrief No.076/23
Stamp Duty Manual Part 9 - Section 126AA Bank Levy - updated

Revenue eBrief No.075/23
38-03-33 - Returns by Employers in Relation to Reportable Benefits

20 March 2023
Revenue eBrief No. 074/23
The provision of staff awards

Revenue eBrief No. 073/23
Capital Acquisitions Tax Manual - Part 24 Dwelling House Exemption

16 March 2023
Revenue eBrief No. 072/23
Controlled Foreign Company Rules

Revenue eBrief No. 071/23
The Provision of Preferential Loans has been updated

Revenue eBrief No. 070/23
Geographical Indication for Irish Whiskey and Irish Poteen Manual

Revenue eBrief No. 069/23
Examinership Caseworking Guidelines

Revenue eBrief No. 068/23
Annual average exchange rates and Lloyds sterling conversion rates

15 March 2023
Revenue eBrief No. 067/23
Stamp Duty Tax and Duty Manual - Section 125A Health Insurance Levy - updated

Revenue eBrief No. 066/23
Stamp Duty Manual Part 10 Enforcement - Sections 127 - 13A

Revenue eBrief No. 065/23
Representative Church Body - Cost of living Accommodation Allowance

Revenue eBrief No. 064/23
Part 15-02-02a

Revenue eBrief No. 063/23
Pensions Manual amended

14 March 2023
Revenue eBrief No. 062/23
Capital Acquisitions Tax Manuals Parts 10 and 11 – updated

Revenue eBrief No. 061/23
Stamp Duty Tax and Duty Manual Part 9 - Levies

Revenue eBrief No. 060/23
TDM 04-08-11 Pre-letting Expenses

Revenue eBrief No. 059/23
Exemption from Income Tax in respect of Certain Payments made under Employment Law

Revenue eBrief No. 058/23
stamp duty Manual - section 83e updated

Revenue eBrief No. 057/23
Payments on Termination of an Office or Employment and Pensions Manual - Appendix V

Revenue eBrief No. 056/23
Double deduction of tax at source: credit through PAYE system for non-refundable foreign tax

13 March 2023
Revenue eBrief No. 055/23
Capital Acquisitions Tax Manual - Part 12 Business Relief

10 March 2023
Revenue eBrief No. 054/23
Exempt Unit Trust (EUT) February 2023 Filing

Revenue eBrief No.053/23
Guidelines for using the Court process to pursue tax liabilities

09 March 2023
Revenue eBrief No. 052/23
Stamp Duty Manual: Section 81AA - Transfers of land to trained farmers

08 March 2023
Revenue eBrief No. 051/23
Tax and Duty Manual 42-04-15 PAYE Refunds Failure by Employer to furnish returns

Revenue eBrief No. 050/23
Revenue eBrief: ROS – Return Preparation Facility (RPF) updated

07 March 2023
Revenue eBrief No. 049/23
Manual on EU sanctions in response to the situation in Ukraine

06 March 2023
Revenue eBrief No. 048/23
Payment of Preliminary Corporation Tax

Revenue eBrief No.047/23
Employee payroll tax deductions in relation to non-Irish employments

Revenue eBrief No.046/23
Section 83F:Repayment of Stamp Duty Cost Rental Dwellings

03 March 2023
Revenue eBrief No. 045/23
The Administration & Control of Tax Warehouses Manuals Parts 1, 2 & 3

01 March 2023
Revenue eBrief No. 044/23
Updated guidelines for the Temporary Business Energy Support Scheme (TBESS)

Revenue eBrief No.043/23
C&E Tan reports available on ROS

February

27 February 2023
Revenue eBrief No. 042/23
PAYE/USC Regulations - Emergency Tax

Revenue eBrief No. 041/23
Capital Acquisitions Tax Manual - Part 15 Insurance Policies

Revenue eBrief No. 040/23
Foreign Account Tax Compliance Act (FATCA)

Revenue eBrief No.039/23
Part 02-04-01 - Tax Equalisation Arrangements

24 February 2023
Revenue eBrief No. 038/23
Amendments to Revenue Pensions Manual

Revenue eBrief No. 037/23
Stamp Duty Tax and Duty Manual - "Section 31E: Stamp duty on certain acquisitions of residential property (10% rate of duty)" - Updated

23 February 2023
Revenue eBrief No. 036/23
Pensions Manual Updated

Revenue eBrief No. 035/23
Stamp Duty Manual - " Schedule 1 to Stamp Duties Consolidation Act 1999" - Updated

21 February 2023
Revenue eBrief No. 034/23
Help to Buy (HTB)

16 February 2023
Revenue eBrief No.033/23
Claiming tax relief for Health Expenses

Revenue eBrief No. 032/23
Share Schemes Manual - Chapter 13 updated

Revenue eBrief No.031/23
Stamp Duty Manual - Section 81D relief on certain leases of farmland

07 February 2023
Revenue eBrief No. 030/23
Stamp Duty Tax and Duty Manual Section 81AA: Transfers of Land to Young Trained Farmers updated

Revenue eBrief No. 029/23
U.S. dividends and Encashment Tax

Revenue eBrief No. 028/23
Tax treatment of Ukrainian citizens who work remotely in the State for Ukrainian employers

03 February 2023
Revenue eBrief No. 027/23
Extended deadline for claims under the Temporary Business Energy Support Scheme (TBESS)

02 February 2023
Revenue eBrief No. 026/23
Guidance on Interest Limitation Rule

01 February 2023
Revenue eBrief No. 025/23
Charges on income for corporation tax purposes

Revenue eBrief No.024/23
Stamp Duty Tax and Duty Manual Section 81C: Farm Consolidation Relief updated

January

31 January 2023
Revenue eBrief No. 023/23
Customs Export Procedures Manual

30 January 2023
Revenue eBrief No. 022/23
The Liquor (Excise) Licence Compliance Procedures manual

Revenue eBrief No. 021/23
Geographical Indication for Irish Whiskey & Irish Poteen Verification Procedures Manual

Revenue eBrief No.020/23
Gaming and Amusement Licence Compliance Procedures Manual

27 January 2023
Revenue eBrief No.019/23
Part 34-00-10 - Special Assignee Relief Programme (SARP)

25 January 2023
Revenue eBrief No. 018/23
Country-by-Country Reporting - Data Access & Usage

Revenue eBrief No. 017/23
Section 83D Residential development refund scheme

20 January 2023
Revenue eBrief No. 016/23
Updated Stamp Duty Tax and Duty Manuals

Revenue eBrief No. 015/23
VAT zero-rating of Covid-19 Testing Kits

Revenue eBrief No. 014/23
Stamp Duties Consolidation Act 1999 - Notes for Guidance updated

17 January 2023
Revenue eBrief No. 013/23
Debt Warehousing Scheme - Level 1 Compliance Programme Guide

Revenue eBrief No. 012/23
Enhanced Reporting Requirements

Revenue eBrief No. 011/23
Income Tax (Employments) Regulations 2022 S.I. No. 690 of 2022

Revenue eBrief No. 010/23
Review of Opinions/Confirmations

16 January 2023
Revenue eBrief No. 009/23
Changes to the operation of 'Week 53' provisions

Revenue eBrief No. 008/23
Stamp Duty- Section 31D Tax and Duty Manual (TDM)

Revenue eBrief No. 007/23
Stamp Duty: Section 31C Tax and Duty Manual

Revenue eBrief No. 006/23
Removal of Vietnam from the Generalised System of Preferences (GSP) scheme.

Revenue eBrief No. 005/23
Changes to standard rate tax band and personal tax credits

11 January 2023
Revenue eBrief No. 004/23
Guidelines for agents or advisors acting on behalf of taxpayers

09 January 2023
Revenue eBrief No. 03/23
Deduction for income earned in certain foreign states (Foreign Earnings Deduction)

06 January 2023
Revenue eBrief No. 002/23
Large Corporates Division: Co-Operative Compliance Framework

Revenue eBrief No. 001/23
Universal Social Charge