Revenue eBrief No. 148/21
30 July 2021
Employer-provided benefits - new suite of Tax and Duty Manuals
Following a comprehensive review of Revenue's guidance material on employer-provided benefits, a consolidated suite of Tax and Duty Manuals (TDMs) has been created. New material has been added where appropriate and existing material has been refreshed as required. These manuals set out the guidance on such benefits and related matters in a more comprehensive, cohesive and structured manner.
TDM Part 05-01-01 provides an index and details the structure for the consolidated manuals, as set out below.
As a result, the material in the following TDMs is now incorporated into the new suite of guidance
- Part 05-01-04
- Part 05-01-09
- Part 05-01-10
- Part 05-03-06
- Part 05-03-11
- Part 05-03-12
- Part 05-03-13
- Part 05-04-01
- Part 05-04-02
- Part 05-04-08
- Part 05-04-09