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Revenue eBrief No. 099/25

14 May 2025

Guidelines for charging interest on late payment through Revenue Debt Management Systems (DMS)

Tax and Duty Manual - Guidelines for charging interest on late payment through Revenue Debt Management Services (DMS) - has been updated as follows:

  • TDM title has been changed.
  • Capital Acquisitions Tax has been included in the guide.
  • References to charging interest on Fixed Direct Debit and Balloon payments have been removed.
  • Appendix 4 - Due Dates for Self Assessed Taxes, updated for current practices.

Foilsithe: 14 Bealtaine 2025 Priontáil an leathanach seo

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