December
24 December 2015
Revenue eBrief No. 125/15
Home Renovation Incentive (HRI)
Revenue eBrief No. 124/15
Pensions Manual Amended - specified income and AMRF (ApprovedMinimum Retirement Fund) set aside amounts
23 December 2015
Revenue eBrief No. 123/15
VAT Reverse Charge – Gas, Electricity, Gas and Electricity Certificates
Revenue eBrief No. 122/15
Capital Acquisitions Tax Manual Part 23 - Exemptions
Revenue eBrief No. 121/15
Finance Act 2015 - VAT Notes for Guidance
Revenue eBrief No. 120/15
Value-added Tax Consolidation Act 2010 (Revised Act)
Revenue eBrief No. 119/15
Credit through PAYE system for non-refundable foreign tax
22 December 2015
Revenue eBrief No. 118/15
Repeal of the EU Savings Directive - 1. Repeal of the Savings Directive
Revenue eBrief No. 117/15
Relevant Contracts Tax – The application of RCT to relevant operations carried out in designated areas of the Continental Shelf
16 December 2015
Revenue eBrief No. 116/15
Earned Income Tax Credit
10 December 2015
Revenue eBrief No. 115/15
Guideline to electronic Tax Clearance (eTC)
01 December 2015
Revenue eBrief No. 114/15
Changes to the Employment and Investment Incentive (EII) - FAQ
November
30 November 2015
Revenue eBrief No. 113/15
Transfer of Business
20 November 2015
Revenue eBrief No. 112/15
Code of Practice for Revenue Audit and other Compliance Interventions
18 November 2015
Revenue eBrief No. 111/15
Enhancement to Revenue's eRegistration Service for Companies
12 November 2015
Revenue eBrief No. 110/15
Disclosure of information to Receivers/Mortgagees in Possession
11 November 2015
Revenue eBrief No. 109/15
Memorandum of Understanding between the Revenue Commissioners and the Private Security Authority (PSA)
09 November 2015
Revenue eBrief No. 108/15
Personal Insolvency - Increase in the ceiling for a Debt Relief Notice
06 November 2015
Revenue eBrief No. 107/15
Changes to the Employment and Investment Incentive (EII) from 13 October 2015
03 November 2015
Revenue eBrief No. 106/15
Finance Bill 2015 - effective date of increase in threshold re CGT clearance certificates
October
27 October 2015
Revenue eBrief No. 105/15
This eBrief has been superseded by eBrief 43/16 - Disposals of assets by bodies which carry an exemption from capital gains tax (CGT)
21 October 2015
Revenue eBrief No. 104/15
Travel and subsistence expenses for sole traders
19 October 2015
Revenue eBrief No. 103/15
ROS Pay and File Deadline 12 November 2015 - Useful Tips - Deadline for self- assessment - Digital Certificate
16 October 2015
Revenue eBrief No. 102/15
Guidelines on tax consequences of receivership and mortgagees in possession
09 October 2015
Revenue eBrief No. 101/15
Clarification - Requirement for Security Bonds under Section 960S of the TCA, 1997
07 October 2015
Revenue eBrief No. 100/15
Tax and Duty Manual - Statement of Affairs
06 October 2015
Revenue eBrief No. 99/15
Requirement for Security Bonds under Section 960S of TCA 1997
01 October 2015
Revenue eBrief No. 98/15
Extended ROS Support Opening Hours for Pay & File 2015 - ROS Technical Helpdesk
September
29 September 2015
Revenue eBrief No. 97/15
Update on tax clearance certificate expiry dates and eTax Clearance
25 September 2015
Revenue eBrief No. 96/15
Clarification regarding the operation of Section 175 TCA 1997
Revenue eBrief No. 95/15
Payment of Preliminary Income Tax by Direct Debit Online (DDOL) facility via Revenue's On-Line Service (ROS)
24 September 2015
Revenue eBrief No. 94/15
Extension of filing date for iXBRL Financial Statements for due date 23rd September 2015
22 September 2015
Revenue eBrief No. 93/15
Unit Trusts for Pension Schemes and Charities
21 September 2015
Revenue eBrief No. 92/15
Gross Roll-Up Funds - Investment Undertakings
14 September 2015
Revenue eBrief No. 91/15
Important Notice for PAYE Customers, Users of MyEnquiries and Home Renovation Incentive (HRI) Claimants - PAYE Anytime Customers
11 September 2015
Revenue eBrief No. 90/15
MyEnquiries - access via myAccount and ROS.
Revenue eBrief No. 89/15
ROS Payment Facility – Corporation Tax Preliminary Tax Declaration for Accounting Period ending 31 December 2015
Revenue eBrief No. 88/15
Net Funds - Undertakings for Collective Investment
10 September 2015
Revenue eBrief No. 87/15
Unit Trusts and Offshore Funds - Sections 731-747G (Part 27)
07 September 2015
Revenue eBrief No. 86/15
Extension of "early filing deadline" for customers filing paper Forms 11 2014
04 September 2015
Revenue eBrief No. 85/15
eRCT Site Identifier Number
Revenue eBrief No. 84/15
VAT - Portfolio Management Services: Revenue's position following the decision of the CJEU in Deutsche Bank AG (Case C-44/11)
03 September 2015
Revenue eBrief No. 83/15
Pensions Manual Amended
Revenue eBrief No. 82/15
Use of section 615 TCA 1997 to avoid CGT on ultimate disposal of assets
01 September 2015
Revenue eBrief No. 81/15
Termination of carry forward of certain unused capital allowances
August
31 August 2015
Revenue eBrief No. 80/15
High Income Earners Restriction and exempt woodlands income
28 August 2015
Revenue eBrief No. 79/15
Finance Act 2014 – Corporation Tax Update
26 August 2015
Revenue eBrief No. 78/15
Due date for filing iXBRL Financial Statements (21 day extension), long accounting periods, draft/provisional accounts being filed, Detailed Profit & Loss filing date. - Extension to the due date for filing Financial Statements
25 August 2015
Revenue eBrief No. 77/15
Increased compliance interventions in the construction sector
11 August 2015
Revenue eBrief No. 76/15
Offshore Funds – Taxation of relevant UCITS and relevant AIFs
July
30 July 2015
Revenue eBrief No. 75/15
Updated version of Form 46G Return Tool (spreadsheet) for Third Party Returns
Revenue eBrief No. 74/15
Reminder to Income Tax filers about their Self-Assessment for the year ended 31 December 2014
17 July 2015
Revenue eBrief No. 73/15
VAT and Pension Funds - Revenue's position following judgments of the CJEU - 1. VAT treatment of management services supplied to pension funds.
15 July 2015
Revenue eBrief No. 72/15
Update on the MyEnquiries Facility
13 July 2015
Revenue eBrief No. 71/15
Exchange Traded Funds (ETFs)
07 July 2015
Revenue eBrief No. 70/15
ROS security update - implementing industry-wide best practice (removal of SHA-1)
03 July 2015
Revenue eBrief No. 69/15
Update on tax clearance expiry dates and eTax Clearance
Revenue eBrief No. 68/15
Capital Acquisitions Tax- Agricultural Relief- Finance Act 2014 changes - Frequently Asked Questions
02 July 2015
Revenue eBrief No. 67/15
Revised Arrangements for PAYE Tax Agency Services – Update
June
30 June 2015
Revenue eBrief No. 66/15
Tax Treatment of Real Estate Investment Trusts (REITs)
Revenue eBrief No. 65/15
Deadline for tax avoidance settlement opportunity
29 June 2015
Revenue eBrief No. 64/15
Pensions - Personal Fund Threshold (PFT) - Extension of PFT notification deadline - Purpose of eBrief
Revenue eBrief No. 63/15
Reimbursement of Subsistence Expenses to Employees (including Directors)
26 June 2015
Revenue eBrief No. 62/15
MyEnquiries – submission of agent enquiries on behalf of clients
Revenue eBrief No. 61/15
Qualifying Avoidance Disclosures - Why make a "qualifying avoidance disclosure"?
25 June 2015
Revenue eBrief No. 60/15
Foreign Account Tax Compliance Act (FATCA) - Extension to 2015 filing deadline - Foreign Account Tax Compliance Act (FATCA) – Deadline Extension until 31 July 2015
Revenue eBrief No. 59/15
Revenue Information Powers
19 June 2015
Revenue eBrief No. 58/15
ROS Login Changes
17 June 2015
Revenue eBrief No. 57/15
Foreign Account Tax Compliance Act (FATCA) Update
12 June 2015
Revenue eBrief No. 56/15
New Secure Online Enquiry Facility - MyEnquiries
04 June 2015
Revenue eBrief No. 55/15
Tax Clearance Certificate expiry dates and eTax Clearance
May
28 May 2015
Revenue eBrief No. 54/15
Relevant Contracts Tax – Clarification on the application of RCT to relevant operations carried out on designated areas of the Continental Shelf
26 May 2015
Revenue eBrief No. 53/15
Deferral of Exit Tax, S628A.
Revenue eBrief No. 52/15
Accounting Standards - Transitional Measures and Arrangements
25 May 2015
Revenue eBrief No. 51/15
Charitable Tax Exemptions and Charitable Donations Scheme
12 May 2015
Revenue eBrief No. 50/15
Expenses of management of investment companies: clarification on non-deductibility of interest payments on capital borrowings as an expense of management - Background
05 May 2015
Revenue eBrief No. 49/15
Living City Initiative
April
28 April 2015
Revenue eBrief No. 48/15
ROS - Extension of Pay & File Deadline for ROS Customers for 2015
24 April 2015
Revenue eBrief No. 47/15
Change to Medical Insurance Relief for policies renewed, or entered into, on or after 1 May 2015
21 April 2015
Revenue eBrief No. 46/15
Repayment of appropriate tax to first-time purchasers - S266A TCA 1997
16 April 2015
Revenue eBrief No. 45/15
Exchange Traded Funds (ETFs)
10 April 2015
Revenue eBrief No. 44/15
Taxation of certain short-term leases of plant and machinery
02 April 2015
Revenue eBrief No. 43/15
ROS Login Changes
01 April 2015
Revenue eBrief No. 42/15
VAT treatment of green fees charged by member-owned golf clubs to non-members - 1. Application of the European Court of Justice decision to Ireland
March
31 March 2015
Revenue eBrief No. 41/15
VAT treatment of research services carried out by Third Level Educational Bodies
Revenue eBrief No. 40/15
Tax Treatment of Real Estate Investment Trusts (REITs)
30 March 2015
Revenue eBrief No. 39/15
Carry forward of excess relief under High Income Earner Restriction and jointly assessed couples
Revenue eBrief No. 38/15
Average Market Mid-Closing Exchange Rates v Euro
27 March 2015
Revenue eBrief No. 37/15
Corporation Tax (CT) returns 2014 and 2015, iXBRL obligations, Form 46G (Company) and Tax Clearance update. - Release of Form CT1 for accounting periods ending in 2015 and Revised Form CT1 for accounting periods ending in 2014; iXBRL filing obligations - Changes to Phase 2 exclusion criteria from mandatory iXBRL filing:
26 March 2015
Revenue eBrief No. 36/15
Exemption from tax on gains accruing on certain disposal of shares (S626B TCA 1997)
Revenue eBrief No. 35/15
Terminal losses for Income Tax
Revenue eBrief No. 34/2015
Commencement of Film Withholding Tax
24 March 2015
Revenue eBrief No. 33/15
Retention of Books and Records
Revenue eBrief No. 32/15
Amended Regulations for Relevant Contracts Tax (RCT)
23 March 2015
Revenue eBrief No. 31/15
Changes to Artists Exemption Scheme from 1 January 2015
12 March 2015
Revenue eBrief No. 30/15
Arrangements for implementing spontaneous exchange of information of Revenue opinions on cross-border transactions or situations - Council Directive 2011.16.EU
06 March 2015
Revenue eBrief No. 29/15
Equitable Life Compensation Scheme
05 March 2015
Revenue eBrief No. 28/15
VAT - Telecoms, Broadcasting and E-services and Mini One Stop Shop (MOSS)
February
20 February 2015
Revenue eBrief No. 27/15
Return of Payments (Banks, Building Societies, Credit Unions and Savings Banks) Regulations 2008
13 February 2015
Revenue eBrief No. 26/15
Relief for interest paid on certain home loans - Sections 244, 244A and 245 TCA 1997
11 February 2015
Revenue eBrief No. 25/15
P35 2014 Returns - Incorrect Medical Insurance information recorded on 2014 Form P35L
06 February 2015
Revenue eBrief No. 24/15
Return by employer of employees who availed of relief under the Special Assignee Relief Programme (SARP)
05 February 2015
Revenue eBrief No. 23/15
Special trusts for permanently incapacitated individuals
04 February 2015
Revenue eBrief No. 22/15
Introduction of Electronic Form RSS1 - Return of Share Options and other Rights
03 February 2015
Revenue eBrief No. 21/15
Rent-A-Room Relief
02 February 2015
Revenue eBrief No. 20/15
Levy on Authorised Insurers - Health Insurance (Amendment) Act 2014 changes
Revenue eBrief No. 19/15
Home Renovation Incentive (HRI) - section 477B of the Taxes Consolidation Act 1997
January
30 January 2015
Revenue eBrief No. 18/15
eGaming Services - Taxable Amount - Mini One Stop Shop (MOSS)
Revenue eBrief No. 17/15
Tax Treatment of Animal Leasing - 1. Income Tax - a. Leasing of cattle by unregistered farmers
Revenue eBrief No. 16/15
Qualifying Avoidance Disclosures under Section 811A(2A) Taxes Consolidation Act 1997 - Why make a "qualifying avoidance disclosure"?
Revenue eBrief No. 15/15
VAT Treatment of Stock Exchange Fees
29 January 2015
Revenue eBrief No. 14/15
Employed person taking care of an incapacitated individual
Revenue eBrief No. 13/15
Relief for Contributions to Permanent Health Benefit Schemes
Revenue eBrief No. 12/15
Dedicated Enforcement Measures
Revenue eBrief No. 11/15
Tax clearance - guidelines and procedures
Revenue eBrief No. 10/15
Sub-Postmasters and Social Welfare Branch Managers - Tax and PRSI
Revenue eBrief No. 09/15
Foreign Dividends - Additional Foreign Tax Credit - Introduction:
Revenue eBrief No. 08/15
Special Assignee Relief Programme
28 January 2015
Revenue eBrief No. 07/15
Mandatory Disclosure guidelines published
21 January 2015
Revenue eBrief No. 06/15
Capital Gains Tax - Disposals by virtue or in consequence of separation, divorce or dissolution of civil partnerships and the remittance basis of Assessment
16 January 2015
Revenue eBrief No. 05/15
Updated Revenue Guidelines in relation to the Research and Development Tax Credit
Revenue eBrief No. 04/15
VAT Treatment of Employment Agencies and VAT Treatment of Home Care Services - VAT Treatment of Employment Agencies
Revenue eBrief No. 03/15
PAYE Exclusion Orders - non-resident employees recruited abroad and who exercise all their duties abroad
09 January 2015
Revenue eBrief No. 02/15
Introduction of Electronic Form RSS1 - Return of Share Options and other Rights
07 January 2015
Revenue eBrief No. 01/15
Relief for Small Breweries - Finance Act 2014