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2016

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December

21 December 2016
Revenue eBrief No. 102/16
Income Tax Statement of Practice SP.IT.3/07

Revenue eBrief No. 101/16
Updated USC manual

20 December 2016
Revenue eBrief No. 100/16
Taxation Issues for Registered Farm Partnerships

16 December 2016
Revenue eBrief No. 99/16
Introduction of additional taxonomies in iXBRL – FRS 101, FRS 102 and EU IFRS for submission of electronic financial statements - Consultation period and feedback

14 December 2016
Revenue eBrief No. 98/16
VAT on services supplied to property lessees through landlords (service charges)

12 December 2016
Revenue eBrief No. 97/16
Revenue's new mobile app – RevApp

05 December 2016
Revenue eBrief No. 96/16
Ireland/UK Double Taxation Agreement. Certification of Form IRL-Individual and Form Ireland-Company

November

25 November 2016
Revenue eBrief No. 95/16
Single Euro Payments Area (SEPA) Payments

22 November 2016
Revenue eBrief No. 94/16
Issue of Patronage Shares by Co-Operatives

08 November 2016
Revenue eBrief No. 93/16
Employer Notification - PAYE end-of-year filing requirements for 2017 and subsequent years

October

28 October 2016
Revenue eBrief No. 92/16
Jobs and Pensions Service - a new online service for employees and private pension recipients

26 October 2016
Revenue eBrief No. 91/16
ROS Pay & File Deadline 10 November 2016 – Useful Tips - Deadline for self-assessment

25 October 2016
Revenue eBrief No. 90/16
Update of Local Property Tax Manuals to take account of changes introduced by the Finance (Local Property Tax)(Amendment) Act 2015

21 October 2016
Revenue eBrief No. 89/16
Revenue Technical Services

Revenue eBrief No. 88/16
Update of Statement of Practice CT 01/10 "Treatment of Certain Royalties Paid to Companies Resident Outside the State"

17 October 2016
Revenue eBrief No. 87/16
Extended deadline for ROS Customers in respect of RACs, PRSAs and AVCs

14 October 2016
Revenue eBrief No. 86/16
Update of iXBRL Frequently Asked Questions on Revenue.ie

11 October 2016
Revenue eBrief No. 85/16
PAYE Modernisation – Public Consultation Paper

10 October 2016
Revenue eBrief No. 84/16
Termination of carry forward of certain unused capital allowances beyond 2014

07 October 2016
Revenue eBrief No. 83/16
Capital Gains Tax - Revised Entrepreneur Relief

Revenue eBrief No. 82/16
How to protect your business from becoming involved in VAT Fraud

September

29 September 2016
Revenue eBrief No. 81/16
Bilateral Advance Pricing Agreements

26 September 2016
Revenue eBrief No. 80/16
Repeal of EU Savings Directive

23 September 2016
Revenue eBrief No. 79/16
Large Cases Division: Change of duration on Opinions/Confirmations on Tax/Duty Consequences of a Proposed Course of Action

08 September 2016
Revenue eBrief No. 78/16
Clarification on scope of Third Party Return Form 8-2 - Returns by Persons in Receipt of Income Belonging to Others

06 September 2016
Revenue eBrief No. 77/16
Extended ROS Support Opening Hours for Pay & File 2016 - ROS Technical Helpdesk

August

15 August 2016
Revenue eBrief No. 76/16
2015 ROS Form 11

Revenue eBrief No. 75/16
Extension of filing deadline for iXBRL Financial Statements

Revenue eBrief No. 74/16
Regional 1890 Business Taxes Phone Numbers

11 August 2016
Revenue eBrief No. 73/16
Knowledge Development Box

05 August 2016
Revenue eBrief No. 72/16
The "ARF option", Defined Benefit Schemes and Buy-out Bonds

July

28 July 2016
Revenue eBrief No. 71/16
Amendment to eTC Guidelines & Procedures

Revenue eBrief No. 70/16
Payment of Local Property Tax by Direct Debit

27 July 2016
Revenue eBrief No. 69/16
On-Line Payment of Attachment Amounts

21 July 2016
Revenue eBrief No. 68/16
Submission of Supporting Documentation for VAT Registration Applications

18 July 2016
Revenue eBrief No. 67/16
Updated version of Form 46G Return Tool (spreadsheet) for Third Party Returns

13 July 2016
Revenue eBrief No. 66/16
Special Assignee Relief Programme (SARP)

05 July 2016
Revenue eBrief No. 65/16
Revenue Arrangements for Implementing EU and OECD Exchange of Information Requirements In Respect of Tax Rulings

Revenue eBrief No. 64/16
Abolition of milk quotas: restriction of CGT losses

Revenue eBrief No. 63/16
VAT: Management of Special Investment Funds

01 July 2016
Revenue eBrief No. 62/16
New State aid transparency requirements: Publication of information regarding State aid granted to individual taxpayers

June

30 June 2016
Revenue eBrief No. 61/16
How to Protect your Business from Becoming Involved in VAT fraud

23 June 2016
Revenue eBrief No. 60/16
Guidelines on the operation of Ireland's bilateral Advance Pricing Agreement ('APA') programme

17 June 2016
Revenue eBrief No. 59/16
Guidelines for Sheriff Enforcement

10 June 2016
Revenue eBrief No. 58/16
ROS extended to accept additional taxes, interest and penalties.

Revenue eBrief No. 57/16
On-Line Payment of Taxes - myAccount

02 June 2016
Revenue eBrief No. 56/16
Payments on termination of an office or employment or removal from employment

May

27 May 2016
Revenue eBrief No. 55/16
Aviation Services Facilities

25 May 2016
Revenue eBrief No. 54/16
Restrictions on income tax loss relief

23 May 2016
Revenue eBrief No. 53/16
Leases of farm land for solar energy development

18 May 2016
Revenue eBrief No. 52/16
Requirement for Security Bonds Section 960 S TCA 1997

17 May 2016
Revenue eBrief No. 51/16
Rental Income

09 May 2016
Revenue eBrief No. 50/16
Recent enhancements to VAT Return of Trading Details (RTD) in ROS

06 May 2016
Revenue eBrief No. 49/16
Tax Treatment of Flight Crew Members

Revenue eBrief No. 48/16
Non-Filing of Returns - Prosecution and Penalty Programmes

04 May 2016
Revenue eBrief No. 47/16
Revised tax treatment of royalty income, with effect from 1 January 2016, under the terms of the Ireland-Estonia Double Taxation Convention 1997

April

29 April 2016
Revenue eBrief No. 46/16
Corporation Tax (CT1) Returns for 2015 and 2016, Forms 46G (Company) - Release of Form CT1 for accounting periods ending in 2016.

Revenue eBrief No. 45/16
Mandatory eRepayments

27 April 2016
Revenue eBrief No. 44/16
Tax and Duty Manual Part 17-01-03 (Profit Sharing Schemes)

22 April 2016
Revenue eBrief No. 43/16
Clarification of circumstances where a CGT clearance certificate is not required

Revenue eBrief No. 42/16
VAT - "Cancellation of a registration number – special provisions for notification and publication" (section 108D)

19 April 2016
Revenue eBrief No. 41/16
Termination of carry forward of certain unused capital allowances beyond 2014

18 April 2016
Revenue eBrief No. 40/16
High Income Individuals Restriction - Specified Reliefs

15 April 2016
Revenue eBrief No. 39/16
Disclosure by Revenue of taxpayer information - Finance Act 2015 changes

14 April 2016
Revenue eBrief No. 38/16
Surcharge for Late Submission of Returns

12 April 2016
Revenue eBrief No. 37/16
New appeals process - issuing of Revenue 'settlement' letters

Revenue eBrief No. 36/16
Payment and Receipt of Interest without Deduction of Income Tax

01 April 2016
Revenue eBrief No. 35/16
Tax and Duty Appeals Manual

March

31 March 2016
Revenue eBrief No. 34/16
Change of Responsibility for e-Tax Clearance from 1st April 2016

23 March 2016
Revenue eBrief No. 33/16
Increased compliance interventions in the construction sector – application of the Reverse Charge for VAT and other matters - VAT Reverse Charge for construction operations (excluding haulage)

11 March 2016
Revenue eBrief No. 32/16
Guidelines for Using the Court Process to Pursue Tax Liabilities

Revenue eBrief No. 31/16
ROS - Extension of Pay & File Deadline for ROS Customers for 2016

Revenue eBrief No. 30/16
Commencement of new tax and duty appeals process

Revenue eBrief No. 29/16
Sub-Postmasters and Social Welfare Branch Managers - Tax and PRSI

04 March 2016
Revenue eBrief No. 28/16
Credit in respect of tax deducted from emoluments of certain directors and employees - Section 997A TCA 1997

Revenue eBrief No. 27/16
Health Expenses section 469 Taxes Consolidation Act 1997

Revenue eBrief No. 26/16
Taxation Treatment of Termination Payments on Retirement or Removal from Office or Employment

02 March 2016
Revenue eBrief No. 25/16
Gross Roll-Up Life Assurance Policies

February

29 February 2016
Revenue eBrief No. 24/16
Order of offset of income tax reliefs, allowances and deductions

26 February 2016
Revenue eBrief No. 23/16
Bus, Rail, and Ferry Passes

16 February 2016
Revenue eBrief No. 22/16
Return by employer of employees who availed of relief under the Special Assignee Relief Programme (SARP)

15 February 2016
Revenue eBrief No. 21/16
Transition to the reformed tax and duty appeals process

Revenue eBrief No. 20/16
Revenue launches dedicated Tax Avoidance webpage

10 February 2016
Revenue eBrief No. 19/16
Procedures to follow when Issuing S110 VAT Estimates/Amended Estimates

Revenue eBrief No. 18/16
Agents Guide to Collector-General

Revenue eBrief No. 17/16
Average Market Mid-Closing Exchange Rates v Euro - Average Market Mid-Closing Exchange Rates v Euro

02 February 2016
Revenue eBrief No. 16/16
Guidelines for Phased Payment/Instalment Arrangements

Revenue eBrief No. 14/16
Relief from tax for certain start-up companies

January

29 January 2016
Revenue eBrief No. 15/16
Exemption in respect of certain payments under employment law

Revenue eBrief No. 13/16
Finance (Local Property Tax) (Amendment) Act 2015

27 January 2016
Revenue eBrief No. 12/16
VAT on eServices Scheme (VOES) / Electronic Services Scheme (ESS)

Revenue eBrief No. 11/16
Guidelines on PAYE/PRSI/USC/LPT monthly and annual estimates

19 January 2016
Revenue eBrief No. 10/16
Exemption in respect of water conservation grant

Revenue eBrief No. 09/16
Exemption in respect of certain expenses of State Examinations Commission examiners

Revenue eBrief No. 08/16
Exemption in respect of certain expense payments for relevant directors

15 January 2016
Revenue eBrief No. 07/16
ROS Digital Certificate renewals 2016 – reminder to save your new Certificate - Assistance and tips

13 January 2016
Revenue eBrief No. 06/16
Exemption in respect of fuel grant

12 January 2016
Revenue eBrief No. 05/16
Home Carer Tax Credit

Revenue eBrief No. 04/16
Taxation of Community Midwives employed by the Health Service Executive

Revenue eBrief No. 03/16
Finance Act 2015 - Stamp Duty Provisions

Revenue eBrief No. 02/16
eRCT payments to subcontractors for 12-month period 1 January 2015 to 31 December 2015

Revenue eBrief No. 01/16
Tax Treatment of Married Couples - Part 44 of the Taxes Consolidation Act 1997 sets out the tax treatment of married, separated and divorced persons.