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.