Deireadh Fómhair
30 Deireadh Fómhair 2025
Revenue eBrief No. 205/25
Local Property Tax - Finance Act 2025 Update
Revenue eBrief No. 204/25
PAYE Regulation 16 - Arrears of pay being paid to an employee who has left an employment
Revenue eBrief No. 203/25
Completion of Corporation Tax Returns Form CT1 2025
29 Deireadh Fómhair 2025
Revenue eBrief No. 202/25
Prompt for Action
Revenue eBrief No. 201/25
Customs Import Procedures Manual
28 Deireadh Fómhair 2025
Revenue eBrief No. 200/25
Tax treatment of certain benefits payable under the Social Welfare Acts
Revenue eBrief No. 199/25
Compensation Payments in respect of Personal Injuries
Revenue eBrief No. 198/25
Returns by Employers in Relation to Reportable Benefits
24 Deireadh Fómhair 2025
Revenue eBrief No. 197/25
Updated Tax and Duty Manuals on Entertainment Expenses
22 Deireadh Fómhair 2025
Revenue eBrief No. 196/25
VAT and Employers' Income Tax and Preliminary Income Tax Direct Debit Guidelines
21 Deireadh Fómhair 2025
Revenue eBrief No. 195/25
MyEnquiries Tax and Duty Manuals
Revenue eBrief No. 194/25
Non-resident Landlord Withholding Tax
20 Deireadh Fómhair 2025
Revenue eBrief No. 193/25
Revenue Online Service (ROS)
Revenue eBrief No. 192/25
Part Misc.10 - Company Incorporation - Economic Activity
Revenue eBrief No. 191/25
Permanent Relief from Payment of Import Charges
17 Deireadh Fómhair 2025
Revenue eBrief No. 190/25
LPT clearance procedures on the sale or transfer of residential properties
Revenue eBrief No. 189/25
Dealing in Residential Development Land
16 Deireadh Fómhair 2025
Revenue eBrief No. 188/25
Individuals described as 'locums' engaged in the fields of medicine, health care, pharmacy and 'dental associates' engaged in the field of dentistry
Revenue eBrief No. 187/25
Payments on Termination of an Office or Employment or Removal from an Office or Employment
Revenue eBrief No. 186/25
Recoupment of Overpayments of Salary by an Employer from an Employee
14 Deireadh Fómhair 2025
Revenue eBrief No. 185/25
Tax and Duty Manual on the Control and Examination of Baggage
13 Deireadh Fómhair 2025
Revenue eBrief No. 184/25
Pension Manual Contacts
10 Deireadh Fómhair 2025
Revenue eBrief No. 183/25
Tobacco Products Tax
08 Deireadh Fómhair 2025
Revenue eBrief No. 182/25
Mineral Oil Tax (MOT) Rate Increases – 8 October 2025
06 Deireadh Fómhair 2025
Revenue eBrief No. 181/25
Income tax return 2024 ROS Form 11
Meán Fómhair
30 Meán Fómhair 2025
Revenue eBrief No. 180/25
E-Liquid Products Tax
Revenue eBrief No. 179/25
ROS Support for the 2025 Pay and File Period, Extended Opening Hours and Updating your bank details
26 Meán Fómhair 2025
Revenue eBrief No. 178/25
Chapter 15 -The provision of staff meals
25 Meán Fómhair 2025
Revenue eBrief No. 177/25
Stamp Duty Manual - Section 1 SDCA Interpretation - Updated
24 Meán Fómhair 2025
Revenue eBrief No. 176/25
Tax Treatment of Payments under Mother and Baby Institutions Payments Scheme Act 2023
Revenue eBrief No. 175/25
Rent Pooling
23 Meán Fómhair 2025
Revenue eBrief No. 174/25
The provision of miscellaneous benefits
Revenue eBrief No. 173/25
iXBRL filing clarification
11 Meán Fómhair 2025
Revenue eBrief No. 172/25
Karshan Disclosure Opportunity Guidance
09 Meán Fómhair 2025
Revenue eBrief No. 171/25
CAT Manual restructured
05 Meán Fómhair 2025
Revenue eBrief No. 170/25
Guidance on Pillar Two - Registration
03 Meán Fómhair 2025
Revenue eBrief No. 169/25
Control of Waste Shipments
Revenue eBrief No. 168/25
Part 38-01-03b - Guidelines for VAT Registration
Lúnasa
29 Lúnasa 2025
Revenue eBrief No. 167/25
Vehicle Registration Tax (VRT) Online payments for ROS and myAccount
Revenue eBrief No. 166/25
Updates to Irish Real Estate Fund (IREF)
28 Lúnasa 2025
Revenue eBrief No. 165/25
Research and Development Corporation Tax Credit: Appointment of expert to assist in audits
27 Lúnasa 2025
Revenue eBrief No. 164/25
Completion of Corporation Tax Returns Form CT1
20 Lúnasa 2025
Revenue eBrief No. 163/25
Guidelines on the Operation of Residential Zoned Land Tax (RZLT) updates
18 Lúnasa 2025
Revenue eBrief No. 162/25
Donations to Approved Sports Bodies
15 Lúnasa 2025
Revenue eBrief No. 161/25
Chapter 13 Pensions Manual
13 Lúnasa 2025
Revenue eBrief No. 160/25
iXBRL - Acceptance of submissions tagged with the 2025 Irish taxonomies
Revenue eBrief No. 159/25
VAT treatment of broiler chicken services
11 Lúnasa 2025
Revenue eBrief No. 158/25
PAYE Exclusion Orders
Revenue eBrief No. 157/25
eBrief removed
07 Lúnasa 2025
Revenue eBrief No. 156/25
ROS Pay and File - useful tips
05 Lúnasa 2025
Revenue eBrief No. 155/25
Exemption for certain sporting national governing bodies
Revenue eBrief No. 154/25
Corporation tax return 2024 - ROS CT1
Revenue eBrief No. 153/25
EU VAT SME Scheme - Domestic Layer
01 Lúnasa 2025
Revenue eBrief No. 152/25
Revision of Mineral Oil Traders' Excise Licences manual
Iúil
31 Iúil 2025
Revenue eBrief No. 151/25
Pensions Manual Chapter 21 - Retirement Annuity Contracts
Revenue eBrief No. 150/25
Global Minimum Level of Taxation for Multinational Enterprise Groups and Large-Scale Domestic Groups in the Union
Revenue eBrief No. 149/25
Taxation of Partnerships
Revenue eBrief No. 148/25
Income tax return 2024 - ROS Form 11
Revenue eBrief No. 147/25
Stamp Duty Manual Part 5: Section 31E - Stamp Duty on certain acquisitions of residential property (15% rate of duty)
Revenue eBrief No. 146/25
Code of Practice on Determining Employment Status
30 Iúil 2025
Revenue eBrief No. 145/25
Surcharge for late submission of income tax, corporation tax and capital gains tax
Revenue eBrief No. 144/25
Stamp Duty Manual - Levies on financial cards and bills of exchange
Revenue eBrief No. 143/25
Representative Church Body Cost of Living Accommodation Allowance
24 Iúil 2025
Revenue eBrief No. 142/25
Intellectual Property Rights
23 Iúil 2025
Revenue eBrief No. 141/25
State Aid Transparency Requirements
22 Iúil 2025
Revenue eBrief No. 140/25
The VAT Treatment of Social Media Influencers
Revenue eBrief No. 139/25
Outbound payments defensive measures
21 Iúil 2025
Revenue eBrief No. 138/25
Guidance on Taxation of Income from Social Media and Promotional Activities
16 Iúil 2025
Revenue eBrief No. 137/25
Part 41A-05-01 Full Self-Assessment - consideration of standards of proof when making or amending Revenue assessments
15 Iúil 2025
Revenue eBrief No. 136/25
Stamp Duty Manual - Part 11 Management Provisions - Updated
Revenue eBrief No. 135/25
Changes to Schedule of Revenue Powers
Revenue eBrief No. 134/25
PAYE Settlement Agreements
14 Iúil 2025
Revenue eBrief No. 133/25
Provision of services in Irish
10 Iúil 2025
Revenue eBrief No. 132/25
Horticultural Prod. Relief, Solid Fuel, & Natural Gas Carbon Tax Manuals Updated
07 Iúil 2025
Revenue eBrief No. 131/25
Filing Guidelines for DAC2-Common Reporting Standard
01 Iúil 2025
Revenue eBrief No. 130/25
Addresses in Company cases
Revenue eBrief No. 129/25
Collection Tax and Duty Manuals (TDM) updated
Meitheamh
30 Meitheamh 2025
Revenue eBrief No. 128/25
Vehicle Registration Tax Manual Section 10
26 Meitheamh 2025
Revenue eBrief No. 127/25
VAT Treatment of Admission to events
24 Meitheamh 2025
Revenue eBrief No. 126/25
Relevant Contracts Tax
23 Meitheamh 2025
Revenue eBrief No. 125/25
Permanent Health Benefit contributions
25 Meitheamh 2025
Revenue eBrief No. 125/25
Real Estate Investment Trusts (REITs) January 2026 filing and updated REIT Forms
23 Meitheamh 2025
Revenue eBrief No. 124/25
Waiver of exemption – Transitional Measures
Revenue eBrief No. 122/25
Taxation of Short-Term Illness Benefit & Occupational Injury Benefit (from DSP)
Revenue eBrief No. 121/25
Taxation of Children's Pensions payable under Pension Schemes
17 Meitheamh 2025
Revenue eBrief No. 120/25
The taxation of deposit interest income: source, rates applicable and reporting obligations
16 Meitheamh 2025
Revenue eBrief No. 119/25
Schedule 1 - Consanguinity relief
Revenue eBrief No. 118/25
The adoption of the Directive on administrative cooperation in the field of taxation (DAC) as amended and OECD equivalent frameworks into Irish legislation
12 Meitheamh 2025
Revenue eBrief No. 117/25
Level 1 Compliance Programme – Debt Warehousing Scheme
11 Meitheamh 2025
Revenue eBrief No. 116/25
Guidance Manual on Simplified Procedures
06 Meitheamh 2025
Revenue eBrief No. 115/25
Guidelines for Phased Payment Arrangements
04 Meitheamh 2025
Revenue eBrief No. 114/25
Guide to Excise Licences - Gambling Act 2024
Revenue eBrief No. 113/25
Overview of EU VAT SME Scheme
Bealtaine
30 Bealtaine 2025
Revenue eBrief No. 112/25
Vehicle Registration Tax Manual Section 3
29 Bealtaine 2025
Revenue eBrief No. 111/25
Euroclear and Crest Electronic Share Trading Tax and Duty Manual Updates
Revenue eBrief No. 110/25
iXBRL - Notification of withdrawal of facility to upload draft Financial Statements in iXBRL format and taxonomies update
23 Bealtaine 2025
Revenue eBrief No. 109/25
Guidelines for Registration for IT, CT, RCT, PREM and Certain Other Taxheads
Revenue eBrief No. 108/25
Agents Guide to the Collector-General's Division
22 Bealtaine 2025
Revenue eBrief No. 107/25
Charities and sports bodies on-line applications for tax exemption
19 Bealtaine 2025
Revenue eBrief No. 106/25
Pensions Manual - Chapters 1, 24 and 31 updated
Revenue eBrief No. 105/25
Pension Manual Chapter 7 amended
16 Bealtaine 2025
Revenue eBrief No. 104/25
RZLT Information sessions
Revenue eBrief No. 103/25
Sub-Postmasters & Social Welfare Branch Managers - Taxation and PRSI
Revenue eBrief No. 102/25
Corporation Tax: General Background
15 Bealtaine 2025
Revenue eBrief No. 101/25
High-Income Individuals' Restriction Tax Year 2010 onwards
14 Bealtaine 2025
Revenue eBrief No. 100/25
Agent's Guide to the Collector General's Division
Revenue eBrief No. 099/25
Guidelines for charging interest on late payment through Revenue Debt Management Systems (DMS)
08 Bealtaine 2025
Revenue eBrief No. 098/25
Guidance on Pillar Two - Administration
07 Bealtaine 2025
Revenue eBrief No. 097/25
Stamp Duty Manual – Part 2: Charging and Stamping of Instruments
06 Bealtaine 2025
Revenue eBrief No. 096/25
Filing a Return
Revenue eBrief No. 095/25
Participation exemption for certain foreign distributions
Revenue eBrief No. 094/25
Updates to Computation of Case I and II profits or gains of a company (corporation tax)
02 Bealtaine 2025
Revenue eBrief No. 093/25
Investment Undertakings
01 Bealtaine 2025
Revenue eBrief No. 092/25
Stamp Duty Manual - Section 31D: Cancellation schemes of Arrangement
Revenue eBrief No. 091/25
Stamp Duty Manual - Section 8C: Expression of Doubt
Aibreán
25 Aibreán 2025
Revenue eBrief No. 090/25
Excise Duty Rate Changes on Energy Products – 1 May 2025
Revenue eBrief No. 089/25
VAT Postponed Accounting
24 Aibreán 2025
Revenue eBrief No. 088/25
Pay and File Extension Date - 2025
23 Aibreán 2025
Revenue eBrief No. 087/25
Credit in respect of tax deducted from emoluments of certain directors and employees
16 Aibreán 2025
Revenue eBrief No. 086/25
Alcohol Products Tax and Reliefs
Revenue eBrief No. 085/25
The General Anti Avoidance Rule and Protective Notifications
15 Aibreán 2025
Revenue eBrief No. 084/25
Member of State & State Sponsored Committees, Boards, Commissions & other Bodies
Revenue eBrief No. 083/25
Taxation of payments made to Home Tutors by the Department of Education
Revenue eBrief No. 082/25
Securitisation Regulation: Notification of Investment
11 Aibreán 2025
Revenue eBrief No. 081/25
Tax Treatment of CervicalCheck Payments
07 Aibreán 2025
Revenue eBrief No. 080/25
VAT Repayment Offset
Revenue eBrief No. 079/25
Quick Start Guide to Residential Zoned Land Tax
02 Aibreán 2025
Revenue eBrief No. 078/25
Local Property Tax Direct Debit Guidelines
01 Aibreán 2025
Revenue eBrief No. 077/25
Remote Working Relief
Revenue eBrief No. 076/25
Update to the Manual Customs Treatment of Gifts and Low Value Consignments
Revenue eBrief No. 075/25
The Provision of Staff Awards
Márta
31 Márta 2025
Revenue eBrief No. 074/25
Expenditure on Approved Buildings and Gardens
24 Márta 2025
Revenue eBrief No. 073/25
Operational guidelines in relation to the submitting of a return for Residential Zoned Land Tax (RZLT) for customers and their agents.
21 Márta 2025
Revenue eBrief No. 072/25
PAYE Services: Online Unemployment Repayment
Revenue eBrief No. 071/25
RZLT Registration and Site Transfer/Sale Customer Guidance update
20 Márta 2025
Revenue eBrief No. 070/25
Section 486B TCA 1997 Relief for investment in renewable energy generation
19 Márta 2025
Revenue eBrief No. 069/25
ROS - Return Preparation Facility (RPF)
Revenue eBrief No. 068/25
Application of Part 41A - Full self assessment
Revenue eBrief No. 067/25
Road Haulier Drivers (Employees) - Subsistence Rates
Revenue eBrief No. 066/25
Capital Acquisitions Tax (CAT) Part 15 – Insurance Policies
18 Márta 2025
Revenue eBrief No. 065/25
Income Tax Processing for Temporary Assignees Manual
14 Márta 2025
Revenue eBrief No. 064/25
Requests for Clearance – Disposal of Land and Buildings (i.e. Specified assets) by non-resident vendors
13 Márta 2025
Revenue eBrief No. 063/25
Form P11D
Revenue eBrief No. 062/25
Schedule E expense deductions for employed consultants and non-consultant hospital doctors (NCHDs)
Revenue eBrief No. 061/25
Capital Acquisitions Tax Manual – CAT Part 02 – Statement of Affairs (Probate) Form SA.2
12 Márta 2025
Revenue eBrief No. 060/25
Deduction for statutory registration fees paid to the Health and Social Care Professionals Council (CORU)
Revenue eBrief No. 059/25
Overseas Employers, Overseas Employees and Employees Seconded from Overseas
11 Márta 2025
Revenue eBrief No. 058/25
Tax Treatment of the reimbursement of expenses of travel and subsistence to office holders and employees
07 Márta 2025
Revenue eBrief No. 057/25
New Revenue Customer Charter
06 Márta 2025
Revenue eBrief No. 056/25
The Employers' Guide to PAYE from 1 January 2019
04 Márta 2025
Revenue eBrief No. 055/25
Manual relating to the Exportation of Dual Use Goods
03 Márta 2025
Revenue eBrief No. 054/25
Guidance on Relief for investment in innovative enterprises – Chapter 6A of Part 19 TCA 1997
Feabhra
28 Feabhra 2025
Revenue eBrief No. 053/25
Guidelines for Agents and Customers regarding the Agent e-linking process
27 Feabhra 2025
Revenue eBrief No. 052/25
Return of Values - Investment Undertakings
26 Feabhra 2025
Revenue eBrief No. 051/25
VAT Treatment relevant to Taxi drivers
Revenue eBrief No. 050/25
VAT Treatment of heat pump heating systems
20 Feabhra 2025
Revenue eBrief No. 049/25
Customs Temporary Admission Manual
Revenue eBrief No. 048/25
Guide to Excise Licences - Gambling Act 2024
19 Feabhra 2025
Revenue eBrief No. 047/25
Guide to Exchange of Information
18 Feabhra 2025
Revenue eBrief No. 046/25
Procedures for Personal Insolvency Casworking
17 Feabhra 2025
Revenue eBrief No. 045/25
Global Minimum Level of Taxation for Multinational Enterprise Groups and Large-Scale Domestic Groups in the Union
Revenue eBrief No. 044/25
Share Reporting Obligations 2024
Revenue eBrief No. 043/25
Capital Acquisitions Tax Collector General's Guidelines
Revenue eBrief No. 042/25
Employer Provided Vehicles
14 Feabhra 2025
Revenue eBrief No. 041/25
Annual Average Exchange Rates
Revenue eBrief No. 040/25
Guidelines on PAYE Assessments
13 Feabhra 2025
Revenue eBrief No. 039/25
Movement of Excisable Products
12 Feabhra 2025
Revenue eBrief No. 038/25
Small Benefit Exemption
Revenue eBrief No. 037/25
Mandatory Licences for Employees in Private Security
Revenue eBrief No. 036/25
Manual on EU Sanctions in response to the situation in Ukraine
10 Feabhra 2025
Revenue eBrief No. 035/25
Guide to Excise Licences - Gambling Act 2024
06 Feabhra 2025
Revenue eBrief No. 034/25
Company Charge to Income Tax on Loans to Participators
05 Feabhra 2025
Revenue eBrief No. 033/25
Provisions relating to the residence of individuals
Revenue eBrief No. 032/25
VAT and Employer Income Tax/PRSI/USC/LPT - Direct Debit Guidelines
04 Feabhra 2025
Revenue eBrief No. 031/25
Part 22A-01-01 – Guidance on the Residential Zoned Land Tax – Part 22A TCA 1997
Eanáir
31 Eanáir 2025
Revenue eBrief No. 030/25
Charges on income for Corporation Tax purposes
28 Eanáir 2025
Revenue eBrief No. 029/25
Stamp Duty Manual – Part 7: Exemptions and Reliefs from Stamp Duty
27 Eanáir 2025
Revenue eBrief No. 028/25
Rent Tax Credit
Revenue eBrief No. 027/25
Charitable Tax Exemption
Revenue eBrief No. 026/25
Part 18D-00-01 - Universal Social Charge
Revenue eBrief No. 025/25
Exemption in respect of annual allowance for reserve members of the Garda Síochána
24 Eanáir 2025
Revenue eBrief No. 024/25
Personal Importation of Live Animals and Products of Animal Origin
Revenue eBrief No. 023/25
Controlled Foreign Company Rules
Revenue eBrief No. 022/25
Section 996 Taxes Consolidation Act 1997
Revenue eBrief No. 021/25
Stamp Duty Manual for Section 81D SDCA 1999 Leases of farmland updated
23 Eanáir 2025
Revenue eBrief No. 020/25
Import Payment Methods
Revenue eBrief No. 019/25
Operational guidelines for Residential Zoned Land Tax- Site Registration
Revenue eBrief No. 018/25
Operational guidelines for the transfer or sale of a relevant site for Residenial Zoned Land Tax
22 Eanáir 2025
Revenue eBrief No. 017/25
Electronic Relevant Contracts Tax System
Revenue eBrief No. 016/25
Stamp Duty Manual - Part 7: Section 83D - Repayment of stamp duty where land used for residential development.
21 Eanáir 2025
Revenue eBrief No. 015/25
Section 481A Digital Games Corporation Tax Credit
20 Eanáir 2025
Revenue eBrief No. 014/25
Surcharge on Certain Undistributed Income of Close Companies
17 Eanáir 2025
Revenue eBrief No. 013/25
Transit Customs Operational Guide
16 Eanáir 2025
Revenue eBrief No. 012/25
Receivership - Revenue Caseworking Guidelines
15 Eanáir 2025
Revenue eBrief No. 011/25
Review of Opinions or Confirmations
11 Eanáir 2025
Revenue eBrief No. 010/25
Living City Initiative
10 Eanáir 2025
Revenue eBrief No. 009/25
Research and Development (R&D) Corporation Tax Credit
07 Eanáir 2025
Revenue eBrief No. 008/25
CAT Part 26 – Reporting requirement in relation to gifts in respect of certain loans
Revenue eBrief No. 007/25
Capital Acquisitions Tax Manual Part 23- Capital Acquisitions Tax (CAT) exemptions
06 Eanáir 2025
Revenue eBrief No. 006/25
Part 38-04-14 - Non-Routine Revenue Powers
Revenue eBrief No. 005/25
Investment Undertakings
Revenue eBrief No. 004/25
Stamp Duty Guidance Updated
02 Eanáir 2025
Revenue eBrief No. 003/25
Section 31C Shares deriving value from immovable property stituated in the State
Revenue eBrief No. 002/25
Taxation of foreign retirement lump sums
Revenue eBrief No. 001/25
VAT Treatment of heat pump heating systems