Part 04

Principal Provisions Relating to the Schedule D Charges

• Part 04-00-01
  Guidelines on tax consequences of receivership and mortgage in possession (MIP)
  This manual is currently unavailable as it is being updated.
• Part 04-01-03Taxation of Consultant Medical Staff
• Part 04-01-04Payments to Medical Doctors - Schedule D or Schedule E
• Part 04-01-07
  Taxation of Couriers
  This manual is currently unavailable as it is being updated.
• Part 04-01-09Tax treatment of payments to Veterinary Surgeons engaged in schemes for disease eradication
• Part 04-01-10Employment Grants and Recruitment Subsidies
• Part 04-01-11Share fisherpersons

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• Part 04-01-12Taxation of profits from land, Relief milker service
• Part 04-01-13Church of Ireland Clergymen
• Part 04-01-14Petrol Retailers: Payments Received under 'Exclusivity' Agreements
• Part 04-01-15General Medical Service (GMS) Scheme

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• Part 04-01-16Tax treatment of interest and compensation paid under S.I. No. 580 of 2012 European Communities (Late Payment in Commercial Transactions) Regulations 2012
• Part 04-01-17Code of Practice in determining Employment status (Employed or Self-Employed)

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• Part 04-01-18Taxation of Strips of Securities
• Part 04-01-19Postmasters and Social Welfare Branch Managers

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• Part 04-01-20
  Tax treatment of income arising from the provision of short-term accommodation
  This manual is currently unavailable as it is being updated.
• Part 04-01-21Tax Treatment of Payments received under the Basic Income for Arts Pilot Scheme
• Part 04-02-02Dividends paid by a UK company to an Irish resident
• Part 04-02-03
  Recognised Stock Exchnage
  This manual is currently unavailable as it is being updated.
• Part 04-03-01Short Lived Businesses, Section 68 TCA 1997
• Part 04-03-03Trade or Profession - Commencement Rules, Basis of assessment at commencement of trade or profession
• Part 04-03-04Cessation of a trade or profession, Basis of Assessment
• Part 04-03-05Cessation of a trade or profession or change in accounting date - review of preceding year. Sections 65 and 67 Taxes Consolidation Act 1997.

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• Part 04-03-06Date of cessation of trade (sections 67 & 382)
• Part 04-04-02Explanatory note on tax treatment of various events that may arise in relation to Debt Relief Notices, Debt Settlement Arrangements and Personal Insolvency Arrangements, as provided for in Section 100 of Finance Act 2013 and in VAT legislation.
• Part 04-04-03Treatment of pensions taxable in Ireland in respect of service in OECD and certain other international organisations
• Part 04-05-01The treatment of certain gains and losses on Foreign Currencies for corporation tax purposes
• Part 04-05-02Computation of companies' chargeable gains

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• Part 04-05-03Computation of income: application of income tax principles
• Part 04-05-03aComputation of Case I and II profits or gains of a company (corporation tax)
• Part 04-05-04Computation of Income - Miscellaneous Provisions
• Part 04-05-05
  Taxation of certain short-term leases of plant and machinery
  This manual is currently unavailable as it is being updated.
• Part 04-05-06Taxation of Provisions and Accruals.

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• Part 04-06-01Life Assurance Policies effected by Employers on the Lives of their Employees
• Part 04-06-02Revenue Audit Fees (section 81)
• Part 04-06-03Section 81: Deduction for Digital Services Taxes

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• Part 04-06-04Leasing

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• Part 04-06-06Tax Treatment of Subscriptions to Trade and Professional Associations
• Part 04-06-08Relief for Pre-Trading Expenses Section 82 TCA 1997

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• Part 04-06-09Solicitors - Payments to Compensation Fund
• Part 04-06-11Expenses of management of investment companies
• Part 04-06-12Annual average exchange rates.

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• Part 04-06-13
  Tax Treatment of Stocklending/Sale and Repurchase (repo) Transactions
  This manual is currently unavailable as it is being updated.
• Part 04-06-14
  Public Private Partnership (PPP) Projects
  This manual is currently unavailable as it is being updated.
• Part 04-06-15Whether certain disbursements constitute management expenses (Supreme Court decision summary)
• Part 04-06-17Schedule D - Case I & II Food and Accomodation Expenses (Section 81)
• Part 04-06-20Interest paid on a loan taken out to redeem preference shares
• Part 04-06-21Tax Treatment of Debt Issuance Costs
• Part 04-06-22Debt Release-Land Dealers and Developers
• Part 04-06-23Family wages - tax deductibility in remunerating family members
• Part 04-07-01Statement of Practice SP - IT-2-92 Preparation of Accounts for Revenue Purposes, Treatment of Debtors, Creditors and Work-in-Progress in Professional Accounts
• Part 04-08-01Rental Income (Case V) Contains material from TDM Part 04-08-02

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• Part 04-08-03Property Rental Companies - Expenses of Management and Directors's Remuneration
• Part 04-08-04Allowability of Accountancy & Administrative Costs
• Part 04-08-05Taxation of Income from the rental of grazing and conacre land
• Part 04-08-06Deductibility of Loan Interest (section 97(2)(e))

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• Part 04-08-07
  Plant in Leased Buildings
  This manual is currently unavailable as it is being updated.
• Part 04-08-08Order of set-off between Case V capital allowances and Case V losses brought forward

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• Part 04-08-09Mortgage Protection Policy Premiums
• Part 04-08-10Registration of tenancies with Residential Tenancies Board (interest deduction rental income)

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• Part 04-08-11Pre-letting expenditure in respect of vacant residential premises

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• Part 04-08-12Capital Allowances and Rented Residential Premises
• Part 04-08-14Rent Pooling
• Part 04-08-15'Rent-to-Buy' (and similar) Schemes
• Part 04-08-16Rental income - Rent supplement tenancies
• Part 04-08-18Tax treatment of Repair and leasing scheme for landlords

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• Part 04-08-19Income tax implications for landlords with buy-to-letmortgages who receive tracker mortgage redress payments from lenders

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• Part 04-09-01Section 110 companies

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• Part 04-09-02Income tax treatment of foreign trades and professions
• Part 04-09-03Notification of intention to be a 'qualifying company' within section 110 TCA 1997

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• Part 04-10-01Travel Expenses: When are they wholly & exclusively for the purposes of the trade? (Section 81)

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