Historic eBriefs

2015

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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This eBrief has been superseded by eBrief 43/16 - Disposals of assets by bodies which carry an exemption from capital gains tax (CGT)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