November
25 November 2020
Revenue eBrief No. 211/20
Return of Values - Investment Undertakings
23 November 2020
Revenue eBrief No. 210/20
Automated Import System (AIS) Introduction
Revenue eBrief No. 209/20
Return Filing Dates – Forms 11 and CT1
20 November 2020
Revenue eBrief No. 208/20
VAT eCommerce Rules - 1 July 2021
19 November 2020
Revenue eBrief No. 207/20
Import Duties Payment Methods
16 November 2020
Revenue eBrief No. 206/20
VAT Treatment of the Hiring of Means of Transport
Revenue eBrief No. 205/20
Revenue Online Service - Pay and File 2020
13 November 2020
Revenue eBrief No. 204/20
Tobacco products imported in passengers' accompanied baggage
12 November 2020
Revenue eBrief No. 203/20
ROS Support for the 2020 Pay and File Period, Extended Opening Hours and Income Tax Warehousing
11 November 2020
Revenue eBrief No. 202/20
Research and Development Credit
09 November 2020
Revenue eBrief No. 201/20
Guidelines for Agents or Advisors Acting on Behalf of Taxpayers
03 November 2020
Revenue eBrief No. 200/20
EU Mandatory Disclosure of Reportable Cross-Border Arrangements
October
30 October 2020
Revenue eBrief No. 199/20
Customs Manual on Import VAT
Revenue eBrief No. 198/20
Excise Duty Rates on Energy Products and Electricity Manual
Revenue eBrief No. 197/20
Budget 2021 – Changes to the Value Added Tax rates on the supply of certain goods and services
29 October 2020
Revenue eBrief No. 196/20
Temporary VAT measures relating to Covid-19
22 October 2020
Revenue eBrief No. 195/20
Taxation of Guardian's Payment (Contributory) and Guardian's Payment (Non-Contributory)
Revenue eBrief No. 194/20
Accounting for Mineral Oil
Revenue eBrief No. 193/20
e-Working and Tax
21 October 2020
Revenue eBrief No. 192/20
Guidance Manual on Comprehensive Guarantee
20 October 2020
Revenue eBrief No. 191/20
Vehicle Registration Tax Manual - Section 1
16 October 2020
Revenue eBrief No. 190/20
Budget 2021 - Income Tax Warehousing
Revenue eBrief No. 189/20
PAYE Services: Review Your Tax
15 October 2020
Revenue eBrief No. 188/20
Budget 2021 – Excise Duty Rates
Revenue eBrief No. 187/20
Tobacco Products Tax Manual
14 October 2020
Revenue eBrief No. 186/20
VAT Treatment of Education and Vocational Training
09 October 2020
Revenue eBrief No. 185/20
ROS Pay and File 2020
07 October 2020
Revenue eBrief No. 184/20
Cancellation of Tax Registration
Revenue eBrief No. 183/20
Update to Guidelines for VAT Registration
Revenue eBrief No. 182/20
Guidelines for Registration for IT, CT, RCT, PREM and Certain Minor Taxheads
06 October 2020
Revenue eBrief No. 181/20
Late filings of Form S.110
01 October 2020
Revenue eBrief No. 180/20
Extension of deadline to avail of a 3% reduced rate of interest on outstanding 'non-Covid-19' tax debts
September
30 September 2020
Revenue eBrief No. 179/20
Relief for certain income from leasing of farm land (Section 664)
25 September 2020
Revenue eBrief No. 178/20
Air Travel Tax Manual archived
23 September 2020
Revenue eBrief No. 177/20
Waiver of Excise Duty on on-trade liquor licences on renewal in 2020
22 September 2020
Revenue eBrief No. 176/20
Tax and Duty Manual on income tax relief for losses incurred in a trade or profession updated
21 September 2020
Revenue eBrief No. 175/20
VRT Online Payments in ROS and MyAccount
17 September 2020
Revenue eBrief No. 174/20
Extension of Pay & File Deadline for ROS Customers
16 September 2020
Revenue eBrief No. 173/20
Examinership Guidelines
14 September 2020
Revenue eBrief No. 172/20
Customs Import Procedures
Revenue eBrief No. 171/20
Revenue replaces the Inland Revenue Affidavit (CA.24) with new online Form
11 September 2020
Revenue eBrief No. 170/20
Customs Export Procedures Manual
09 September 2020
Revenue eBrief No. 169/20
Life Assurance Companies and Group Relief
07 September 2020
Revenue eBrief No. 168/20
Standard for Automatic Exchange of Financial Account Information in Tax Matters - The Common Reporting Standard (CRS)
02 September 2020
Revenue eBrief No. 167/20
PAYE Anytime manual archived
01 September 2020
Revenue eBrief No. 166/20
Inward Processing Instruction Manual
August
31 August 2020
Revenue eBrief No. 165/20
Certain Foreign Pensions - manual updated
28 August 2020
Revenue eBrief No. 164/20
Stay and Spend Tax Credit
Revenue eBrief No. 163/20
Stamp Duty: relief for young trained farmers and certain leases of farmland
27 August 2020
Revenue eBrief No. 162/20
Capital Acquisitions Tax: miscellaneous issues
24 August 2020
Revenue eBrief No. 161/20
Instruction Manual on Outward Processing
Revenue eBrief No. 160/20
Schedule of Customs Duties Manual
21 August 2020
Revenue eBrief No. 159/20
Customs Import Procedures Manual
18 August 2020
Revenue eBrief No. 158/20
Tax and Duty Manuals on temporary loss reliefs for taxpayers (July jobs stimulus measure) updated
Revenue eBrief No. 157/20
Income Tax return form 2019 - ROS Form 11
17 August 2020
Revenue eBrief No. 156/20
Tax treatment of the reimbursement of expenses of travel and subsistence to office holders and employees
14 August 2020
Revenue eBrief No. 155/20
Charities VAT Compensation Scheme
13 August 2020
Revenue eBrief No. 154/20
Childcare services relief
11 August 2020
Revenue eBrief No. 153/20
Help to Buy (HTB)
10 August 2020
Revenue eBrief No. 152/20
Amendments to the Cycle to Work Scheme
Revenue eBrief No. 151/20
Investment Undertakings
06 August 2020
Revenue eBrief No. 150/20
July Jobs Stimulus - Accelerated loss relief for companies
Revenue eBrief No. 149/20
Income tax relief for self-employed individuals adversely impacted by Covid-19 restrictions
05 August 2020
Revenue eBrief No. 148/20
Archiving of Manuals under Part 41 Taxes Consolidation Act 1997
July
31 July 2020
Revenue eBrief No. 147/20
Guidelines for staff regarding the treatment of unsolicited information received from members of the public
Revenue eBrief No. 146/20
Payment of Preliminary Corporation Tax
Revenue eBrief No. 145/20
Relief for increase in carbon tax on farm diesel (section 664A TCA 1997)
Revenue eBrief No. 144/20
High Income Individuals' Restriction: Interaction with Clawback of "Section 23 Type" Relief in Death Cases
30 July 2020
Revenue eBrief No. 143/20
Using on-line methods to make a payment to Revenue
29 July 2020
Revenue eBrief No. 142/20
Temporary VAT measures relating to Covid-19
23 July 2020
Revenue eBrief No. 141/20
Administrative cooperation and combating fraud in the field of Value-Added Tax (VAT)
21 July 2020
Revenue eBrief No. 140/20
Charities VAT Compensation Scheme - reminder re closing date for submission of claims
09 July 2020
Revenue eBrief No. 139/20
Corporation Tax Statement of Particulars - Section 882 TCA 1997
08 July 2020
Revenue eBrief No. 138/20
Guidelines on the processing of online tax evasion reports
Revenue eBrief No. 137/20
Guidance on Part 35C hybrid mismatches
07 July 2020
Revenue eBrief No. 136/20
Capital Gains Tax - Capital Gains Tax – updates to manuals
06 July 2020
Revenue eBrief No. 135/20
Stamp duty: shares deriving value from immovable property and cancellation schemes of arrangement
03 July 2020
Revenue eBrief No. 134/20
EU mandatory disclosure regime (DAC6)
01 July 2020
Revenue eBrief No. 133/20
MyEnquiries - customer tracking of enquiries and other updates
Revenue eBrief No. 132/20
Research and Development (R&D) Tax Credit
June
30 June 2020
Revenue eBrief No. 131/20
Exemption of Certain Childcare Support Payments
Revenue eBrief No. 130/20
Budget Excise Duty Rates Manuals
Revenue eBrief No. 129/20
Revenue Pensions Manual - Chapter 12: Withdrawal from service (leaving a pension scheme)
29 June 2020
Revenue eBrief No. 128/20
Chapters 6 and 11 of the Revenue Pensions Manual - pensions in payment
26 June 2020
Revenue eBrief No. 127/20
Exchange of Information - Deferral of DAC6 filing deadlines
Revenue eBrief No. 126/20
Research and Development (R&D) Credit: Appointment of expert to assist in audits
Revenue eBrief No. 125/20
Games and Sports Bodies Exemptions
25 June 2020
Revenue eBrief No. 124/20
Capital Gains Tax - Treatment of allowable losses
Revenue eBrief No. 123/20
Disclosure of confidential taxpayer information: section 851A Taxes Consolidation Act 1997
24 June 2020
Revenue eBrief No. 122/20
Stamp duty: associated companies relief
Revenue eBrief No. 121/20
Pay as You Earn (PAYE) system - Employee payroll tax deductions in relation to non-Irish employments exercised in the State
Revenue eBrief No. 120/20
TDM Part 07-01-20 - Special Trusts for permanently incapacitated individuals
Revenue eBrief No. 119/20
Compensation Payments in respect of Personal Injuries (Exemption of Investment Income)
23 June 2020
Revenue eBrief No. 118/20
eCG50 - Guide for Applicants
Revenue eBrief No. 117/20
Temporary Wage Subsidy Scheme - Extension of the Temporary Wage Subsidy Scheme to August 2020 and update on a range of developments under the Scheme
22 June 2020
Revenue eBrief No. 116/20
Road Haulier Drivers (Employees) - Subsistence Rates
18 June 2020
Revenue eBrief No. 115/20
Exchange of Information
17 June 2020
Revenue eBrief No. 114/20
Registration of Gas and Oil Exploration Companies
Revenue eBrief No. 113/20
The VAT treatment of Charitable Donations via SMS
Revenue eBrief No. 112/20
The VAT Treatment of Medical Services
Revenue eBrief No. 111/20
Third Party Returns: Requirement to Report Information Automatically
Revenue eBrief No. 110/20
VAT treatment of betting and gaming
12 June 2020
Revenue eBrief No. 109/20
Instruction Manual on End-Use Procedure
11 June 2020
Revenue eBrief No. 108/20
Remote Bookmakers Licence
09 June 2020
Revenue eBrief No. 107/20
ROS Form CT1 2020 - the CT return for accounting periods ending in 2020
08 June 2020
Revenue eBrief No. 106/20
Update – Temporary Wage Subsidy Scheme
Revenue eBrief No. 105/20
High Income Individuals' Restriction - Tax Year 2010 onwards
Revenue eBrief No. 104/20
Employed person taking care of an incapacitated individual
05 June 2020
Revenue eBrief No. 103/20
Income from scholarships
Revenue eBrief No. 102/20
Taxation of Maternity Benefit, Paternity Benefit, Parent's Benefit, Adoptive Benefit and Health and Safety Benefit
04 June 2020
Revenue eBrief No. 101/20
Compliance Programme for Agent Services representing PAYE Taxpayers
Revenue eBrief No. 100/20
Sugar Sweetened Drinks Tax Compliance Procedures Manual
02 June 2020
Revenue eBrief No. 099/20
Pensions Manual Chapter 16 - Group Schemes
Revenue eBrief No. 098/20
Pensions Manual Amended
Revenue eBrief No. 097/20
Allowances for Scientific Research
May
29 May 2020
Revenue eBrief No. 096/20
Commercial Sea Navigation Relief Guide
Revenue eBrief No. 095/20
Receiver of Wreck
27 May 2020
Revenue eBrief No. 094/20
Income Tax Relief for Medical and/or Dental Insurance
Revenue eBrief No. 093/20
Childcare services relief
Revenue eBrief No. 092/20
Health Expenses – Qualifying Expenses
25 May 2020
Revenue eBrief No. 091/20
The European Convention on Human Rights Act 2003
21 May 2020
Revenue eBrief No. 090/20
Updates to Revenue's services for customers with disabilities, including a remote interpretation service for Revenue's deaf customers.
20 May 2020
Revenue eBrief No. 089/20
Individuals described as 'locums' engaged in the fields of medicine, health care and pharmacy
19 May 2020
Revenue eBrief No. 088/20
Charities VAT Compensation Scheme - extension to closing date for submitting claims
Revenue eBrief No. 087/20
Update - Public Consultation on Dividend Withholding Tax (DWT) – Real-Time Reporting
18 May 2020
Revenue eBrief No. 086/20
Guide to Excise Licences
14 May 2020
Revenue eBrief No. 085/20
Solid Fuel Carbon Tax Compliance Procedures Manual
Revenue eBrief No. 084/20
Domicile Levy and Capital Gains Tax
13 May 2020
Revenue eBrief No. 083/20
Temporary measures in relation to the close company surcharge
Revenue eBrief No. 082/20
Service companies surcharge - Provision of medical staff, Guidance from professional bodies, Preparatory work
12 May 2020
Revenue eBrief No. 081/20
Importation and exportation of medicinal products and unauthorised or counterfeit medical preparations
Revenue eBrief No. 080/20
Horticultural Repayment Relief Guide
11 May 2020
Revenue eBrief No. 079/20
VAT RTD - Introduction of Automated Compliance Measures
08 May 2020
Revenue eBrief No. 078/20
Tax treatment of the reimbursement of expenses of travel and subsistence to office holders and employees
06 May 2020
Revenue eBrief No. 077/20
The application of the Capital Goods Scheme and the VAT treatment of Donations or Gifts of goods or meals
Revenue eBrief No. 076/20
Capital Gains Tax - rate of charge, annual exempt amount, computation of companies' chargeable gains etc.
05 May 2020
Revenue eBrief No. 075/20
Temporary Wage Subsidy Scheme (TWSS) - Operational Phase
Revenue eBrief No. 074/20
Special Assignee Relief Programme (SARP
Revenue eBrief No. 073/20
Exemption in respect of compensation for certain living donors
April
30 April 2020
Revenue eBrief No. 072/20
Tax and Duty Manual Part 15-01-18 - One Parent Family Credit
Revenue eBrief No. 071/20
Excise Duty Rates on Energy Products and Electricity Manual
29 April 2020
Revenue eBrief No. 070/20
Capital Gains Tax - interests in trusts, treatment of shares and securities, etc.
28 April 2020
Revenue eBrief No. 069/20
Diesel Rebate Scheme Compliance Procedures Manual
24 April 2020
Revenue eBrief No. 068/20
Guidelines for Article 9 Correlative Adjustment claims
Revenue eBrief No. 067/20
Tobacco Products Tax Manual
23 April 2020
Revenue eBrief No. 066/20
Late Submission of Corporation Tax Returns - Restriction of Reliefs
20 April 2020
Revenue eBrief No. 065/20
Capital acquisitions tax: dwelling house exemption and 'same event' credit for CGT against CAT
Revenue eBrief No. 064/20
Opticians in employment - professional indemnity cover
17 April 2020
Revenue eBrief No. 063/20
Temporary VAT zero rating of supplies of personal protective equipment, ventilators and other medical products
14 April 2020
Revenue eBrief No. 062/20
Treatment of Additional Tier 1 Capital – section 845C, Taxes Consolidation Act, 1997
Revenue eBrief No. 061/20
Revised tax treatment of royalty income, with effect from 1 January 2019, under the terms of the Ireland-Lithuania Double Taxation Convention 1997
08 April 2020
Revenue eBrief No. 060/20
Vehicle Registration Tax - Valuation System for New and Used Vehicles
07 April 2020
Revenue eBrief No. 059/20
Deduction for income earned in certain foreign states (Foreign Earnings Deduction)
Revenue eBrief No. 058/20
Revenue Online Service – ROS Enhancements
03 April 2020
Revenue eBrief No. 057/20
Guidelines for filing ESS1 returns
01 April 2020
Revenue eBrief No. 056/20
Research and Development Tax Credit early payment of the instalment due to be paid in 2020
March
31 March 2020
Revenue eBrief No. 055/20
Betting Duty Returns and Payments Compliance Procedures Manual
Revenue eBrief No. 054/20
Benefit-in-Kind - Employer-Provided Vehicles
Revenue eBrief No. 053/20
VAT Groups
Revenue eBrief No. 052/20
Guidance Manual on Customs Warehousing
30 March 2020
Revenue eBrief No. 051/20
Customs Value Authorisation (CVA)
Revenue eBrief No. 50/20
Important customer notice regarding Revenue services
27 March 2020
Revenue eBrief No. 049/20
Taxation of Deposit Interest
26 March 2020
Revenue eBrief No. 48/20
Temporary COVID-19 Wage Subsidy Scheme – Transitional Phase
25 March 2020
Revenue eBrief No. 47/20
Revenue to operate Temporary COVID-19 Wage Subsidy Scheme
23 March 2020
Revenue eBrief No. 046/20
Advice and information to assist taxpayers and their agents during the COVID-19 pandemic
20 March 2020
Revenue eBrief No. 045/20
e-Working and Tax
18 March 2020
Revenue eBrief No. 044/20
Revenue to operate Employer COVID-19 Refund Scheme on behalf of DEASP
13 March 2020
Revenue eBrief No. 043/20
Case V Capital Allowances and Losses forward for USC Purposes
12 March 2020
Revenue eBrief No. 042/20
Farming - Tax treatment of payments made under Rural Environment Protection Scheme (REPS)
11 March 2020
Revenue eBrief No. 041/20
Surcharge for late returns: Due dates when starting a business
10 March 2020
Revenue eBrief No. 040/20
Case V Capital Allowances
06 March 2020
Revenue eBrief No. 039/20
Mitigation and Application of Fines and Penalties
February
27 February 2020
Revenue eBrief No. 038/20
iXBRL - Guidance for voluntary strike-offs and other amendments
20 February 2020
Revenue eBrief No. 037/20
Living City Initiative
17 February 2020
Revenue eBrief No. 036/20
Earned Income Tax Credit
14 February 2020
Revenue eBrief No. 035/20
2019 Form ESS1 – Return of Information by the Trustees of an Approved Profit Sharing Scheme (APSS) is now available on ROS
13 February 2020
Revenue eBrief No. 034/20
Revenue National Employer Service
12 February 2020
Revenue eBrief No. 033/20
Tax treatment of certain education related payments
Revenue eBrief No. 032/20
Tax treatment of foster care payments and certain other payments made or authorised by the Child and Family Agency
Revenue eBrief No. 031/20
Prohibitions and Restrictions concerning Endangered Species and Wildlife
07 February 2020
Revenue eBrief No. 030/20
Tax treatment of income arising from the provision of short-term accommodation
04 February 2020
Revenue eBrief No. 029/20
"Main purpose" tests
Revenue eBrief No. 028/20
Amendment of Certain Tax Exemption Provisions
Revenue eBrief No. 027/20
Anti-Tax Avoidance Directive (ATAD) - Exit Tax
Revenue eBrief No. 026/20
Average market mid-closing exchange rates and Lloyds sterling conversion rates
Revenue eBrief No. 025/20
Administration of Form S.110 - Notification of 'qualifying company' and Form S.110W - Withdrawal of notification of 'qualifying company'
Revenue eBrief No. 024/20
Dividend Withholding Tax Manual 06-08a-01 updated in accordance with Finance Act 2019 changes
January
31 January 2020
Revenue eBrief No. 023/20
Schedule E expense deductions for employed consultants and non-consultant hospital doctors (NCHDs)
30 January 2020
Revenue eBrief No. 022/20
Universal Social Charge
28 January 2020
Revenue eBrief No. 021/20
Charities VAT Compensation Scheme - Guidelines
Revenue eBrief No. 020/20
General Rule as to Deduction for Expenses in Employment
27 January 2020
Revenue eBrief No. 019/20
Electronic Tax Clearance
24 January 2020
Revenue eBrief No. 018/20
Tax treatment of legal fees
Revenue eBrief No. 017/20
Home Carer Tax Credit
21 January 2020
Revenue eBrief No. 016/20
The tax treatment of rental income (Case V)
Revenue eBrief No. 015/20
Rates of stamp duty - Finance Act 2019 changes
Revenue eBrief No. 014/20
Chargeable Persons
17 January 2020
Revenue eBrief No. 013/20
Stamp duty levies - health insurance levy and bank levy
Revenue eBrief No. 012/20
Pensions Manual Updated
15 January 2020
Revenue eBrief No. 011/20
Guidelines for Phased Payment Arrangements
14 January 2020
Revenue eBrief No. 010/20
Capital Gains Tax (CGT) Farm Restructuring Relief
13 January 2020
Revenue eBrief No. 009/20
Pay & File Extension Date - 2020
09 January 2020
Revenue eBrief No. 008/20
Certificates of Income for Non-Revenue Purposes -Self Assessment Cases
06 January 2020
Revenue eBrief No. 007/20
Taxes Consolidation Act Notes for Guidance - Finance Act 2019
03 January 2020
Revenue eBrief No. 006/20
Provisions and Accruals
Revenue eBrief No. 005/20
Certain benefits payable under Social Welfare Acts - increase for qualified adult
Revenue eBrief No. 004/20
General Rule as to Deduction for Expenses in Employment
02 January 2020
Revenue eBrief No. 003/20
Deduction for Expenses in Respect of Annual Membership Fees Paid to a Professional Body
Revenue eBrief No. 002/20
Uniform and Clothing Allowances paid to Fire Officers
Revenue eBrief No. 001/20
Deduction for statutory registration fees paid to the Health and Social Care Professionals Council (CORU)