eBrief

2019

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eBriefs newsletter

Revenue publishes a monthly newsletter allowing you to access all recently published eBriefs in one location. Subscribing to the newsletter simply involves providing a valid email address.

Márta

22 Márta 2019
Revenue eBrief No. 065/19
Benefit-in-Kind - provision of free or subsidised accommodation

21 Márta 2019
Revenue eBrief No. 064/19
Rules relating to recovery of capital and replacement loans

Revenue eBrief No. 063/19
Benefit-in-Kind - certain benefits for members of the Permanent Defence Force

20 Márta 2019
Revenue eBrief No. 062/19
Capital Acquisitions Tax (CAT) - amendments to Tax and Duty Manual

Revenue eBrief No. 061/19
Revenue referrals to professional bodies under section 851A(7) TCA 1997.

Revenue eBrief No. 060/19
Exemption of certain childcare support payments

19 Márta 2019
Revenue eBrief No. 059/19
Deduction for income earned in certain foreign states (Foreign Earnings Deduction)

Revenue eBrief No. 058/19
Charges on income for Corporation Tax purposes

Revenue eBrief No. 057/19
Hepatitis C - compensation payments

15 Márta 2019
Revenue eBrief No. 056/19
Road haulier drivers (employees) - subsistence rates

Revenue eBrief No. 055/19
Earned Income Tax Credit

14 Márta 2019
Revenue eBrief No. 054/19
Expenses of travel - non-executive directors attending board meetings

Revenue eBrief No. 053/19
Share schemes

13 Márta 2019
Revenue eBrief No. 052/19
PAYE Modernisation Update- Employers and Payroll Agents

Revenue eBrief No. 051/19
Income tax implications for landlords with buy-to-let mortgages who receive tracker mortgage redress payments from lenders

Revenue eBrief No. 050/19
Pensions - Lump sum benefits and commutation

12 Márta 2019
Revenue eBrief No. 049/19
Vehicle Registration Tax

11 Márta 2019
Revenue eBrief No. 048/19
Updates to VAT Tax and Duty Manual

08 Márta 2019
Revenue eBrief No. 047/19
Tax treatment of legal fees paid by an employer

07 Márta 2019
Revenue eBrief No. 046/19
Guides to reliefs for investment in corporate trades

06 Márta 2019
Revenue eBrief No. 045/19
Procedure in relation to Research and Development (R&D) Tax Credit

Revenue eBrief No. 044/19
Preliminary Income Tax Direct Debit Guidelines

04 Márta 2019
Revenue eBrief No. 043/19
Distributions

Revenue eBrief No. 042/19
Company charge to Income Tax on loans to participators

01 Márta 2019
Revenue eBrief No. 041/19
Tax relief for new start-up companies

Revenue eBrief No. 040/19
Relief for pre-trading expenses

Revenue eBrief No. 039/19
Agent Authorisation for Phased Payment Arrangement (PPA)

Feabhra

28 Feabhra 2019
Revenue eBrief No. 038/19
Accelerated allowances for the provision of childcare services or fitness centre facilities

27 Feabhra 2019
Revenue eBrief No. 037/19
Capital Acquisitions Tax - CAT Audit

Revenue eBrief No. 036/19
The distribution treatment of interest to residents of tax treaty countries and EU member countries

Revenue eBrief No. 035/19
ROS enhancements

26 Feabhra 2019
Revenue eBrief No. 034/19
VAT treatment of food supplements

Revenue eBrief No. 033/19
Accelerated allowances for gas vehicles and refuelling equipment

Revenue eBrief No. 032/19
Operation of PAYE in respect of foreign employments exercised in the State

22 Feabhra 2019
Revenue eBrief No. 031/19
National Co-op Farm Relief Services operators

21 Feabhra 2019
Revenue eBrief No. 030/19
Net pay arrangements: application of PAYE to net pay after deducting employee's superannuation contributions

20 Feabhra 2019
Revenue eBrief No. 029/19
Key Employee Enagement Programme (KEEP)

Revenue eBrief No. 028/19
Relief for trade union subscriptions

Revenue eBrief No. 027/19
Tax treatment of certain payments made by the Department of Employment Affairs and Social Protection

19 Feabhra 2019
Revenue eBrief No. 026/19
Amendment of certain tax exemption provisions

Revenue eBrief No. 025/19
Income Tax (Employment) Regulations 2018 (S.I. No. 345 of 2018) and Universal Social Charge Regulations 2018 (S.I. No. 510 of 2018)

Revenue eBrief No. 024/19
Cessation of a trade or profession or change in accounting date – review of preceding year

Revenue eBrief No. 023/19
Accelerated wear and tear allowances for energy efficient equipment

15 Feabhra 2019
Revenue eBrief No. 022/19
The Employers' Guide to PAYE

01 Feabhra 2019
Revenue eBrief No. 021/19
Form P11D

Revenue eBrief No. 020/19
PAYE Modernisation Update

Eanáir

31 Eanáir 2019
Revenue eBrief No. 019/19
Vehicle Registration Tax

Revenue eBrief No. 018/19
EU/Japan Economic Partnership Agreement

30 Eanáir 2019
Revenue eBrief No. 017/19
Special Assignee Relief Programme (SARP)

29 Eanáir 2019
Revenue eBrief No. 016/19
Exemption in respect of periodic payments for personal injuries

Revenue eBrief No. 015/19
Online Services and National Phone Number for PAYE Callers

28 Eanáir 2019
Revenue eBrief No. 014/19
Help to Buy (HTB)

25 Eanáir 2019
Revenue eBrief No. 013/19
High income individuals' restriction

Revenue eBrief No. 012/19
Review of opinions or confirmations

Revenue eBrief No. 011/19
Lloyds sterling conversion rates and the Average Market Mid-Closing Exchange Rates

24 Eanáir 2019
Revenue eBrief No. 010/19
Surcharge for late submission of returns, including where there is a delay in uploading iXBRL financial statements through ROS

Revenue eBrief No. 009/19
Failure to cooperate fully with a Revenue Compliance Intervention

16 Eanáir 2019
Revenue eBrief No. 008/19
Guidelines for PAYE reviews where week 53 applies

Revenue eBrief No. 007/19
Finance Act 2018 amendments to Stock Relief provisions

Revenue eBrief No. 006/19
Stamp Duty on Instruments - Administrative Procedures and Enforcement

11 Eanáir 2019
Revenue eBrief No. 005/19
Income Tax Return Forms 2011

Revenue eBrief No. 004/19
Changes to the Generalised System of Preferences country lists

09 Eanáir 2019
Revenue eBrief No. 003/19
Averaging of farm profits

07 Eanáir 2019
Revenue eBrief No. 002/19
PAYE Monthly and Annual Estimates

04 Eanáir 2019
Revenue eBrief No. 001/19
Stamp duty reliefs for farm consolidation and farm leasing