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2024

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Subscribe to eBriefs and stay up-to-date with the latest technical information from Revenue. Please note: this link will bring you to an external website for registration.

February

22 February 2024
Revenue eBrief No. 052/24
Part 15-02A-05 High-Income Individuals' Restriction Tax Year 2010 onwards has been updated

Revenue eBrief No. 051/24
Tax Exemption and Marginal Relief

21 February 2024
Revenue eBrief No. 050/24
Capital Acquisitions Tax Consolidation Act 2003 – Notes for Guidance

Revenue eBrief No. 049/24
Certain benefits payable under Social Welfare Acts – increase for qualified adult

20 February 2024
Revenue eBrief No. 048/24
Part 41A-05-04 Full self-assessment Time limits for making enquiries and making or amending assessments

Revenue eBrief No. 047/24
Capital Acquisitions Tax Manual - Part 23Exemptions from Capital Acquisitions Tax (CAT)

Revenue eBrief No. 046/24
Stamp Duty Manual "Part 7: Section 81AA - Transfers of land to young trained farmers" updated

Revenue eBrief No. 045/24
Tax and Duty Manual Part 07 01 06 - Charitable Tax Exemption - has been updated

Revenue eBrief No. 044/24
Employee (PAYE) Tax Credit

Revenue eBrief No. 043/24
Repair and Leasing Scheme

Revenue eBrief No. 042/24
Remote Working Relief

13 February 2024
Revenue eBrief No. 041/24
Taxation of credit union dividends and interest - No longer relevant

12 February 2024
Revenue eBrief No. 040/24
Stamp Duty Manual Part 7 - Section 80

09 February 2024
Revenue eBrief No. 039/24
Stamp Duty Manual: "Part 6: Special provisions relating to uncertificated securities" has been updated

Revenue eBrief No. 038/24
Revenue documentation to verify personal addresses for non-Revenue purposes

Revenue eBrief No. 037/24
A Guide to Self-Assessment

06 February 2024
Revenue eBrief No. 036/24
Introduction to Stamp Duty Tax and Duty Manual updated

Revenue eBrief No. 035/24
Universal Social Charge Regulations (USC) 2023 (S.I. No. 700 of 2023)

01 February 2024
Revenue eBrief No. 034/24
Income Tax Credits for Individuals Over 65 and their Carers

January

31 January 2024
Revenue eBrief No. 033/24
Stamp Duty Manual – Pre Self-Assessment - no longer relevant

Revenue eBrief No. 032/24
E.O.I. - Deferral of filing deadline for platform operators

30 January 2024
Revenue eBrief No. 031/24
Enhanced Reporting Requirements - Revenue Online Events

Revenue eBrief No. 030/24
Leasing of Machinery or Plant – General Principles of Taxation

Revenue eBrief No. 029/24
Capital Gains Tax (CGT) Farm Restructuring Relief

26 January 2024
Revenue eBrief No. 028/24
Farming Taxation Guidance updated

25 January 2024
Revenue eBrief No. 027/24
Guide to Excise Licences

22 January 2024
Revenue eBrief No. 026/24
Annual average exchange rates

18 January 2024
Revenue eBrief No. 025/24
Irish Real Estate Funds (IREF) January 2024 filing - updated Form IREF available

16 January 2024
Revenue eBrief No. 024/24
VAT Return of Trading Details

Revenue eBrief No. 023/24
Accelerated Capital Allowances for Farm Safety Equipment

15 January 2024
Revenue eBrief No. 022/24
Anti-hybrid rules

12 January 2024
Revenue eBrief No. 021/24
Loss relief for self-employed individuals impacted by Covid19 restrictions

Revenue eBrief No. 020/24
Farming: Tax treatment of Green, Low-Carbon, Agri-Environmental Scheme (GLAS)

11 January 2024
Revenue eBrief No. 019/24
Consultation - modernising Ireland's administration of Value-Added Tax

Revenue eBrief No. 018/24
VRT Manual Section 5

Revenue eBrief No. 017/24
Accelerated Capital Allowances for Energy-Efficient Equipment

Revenue eBrief No. 016/24
Exemption of Certain Profits of Microgeneration of electricity

10 January 2024
Revenue eBrief No. 015/24
Income tax return 2023 - ROS Form 11

Revenue eBrief No. 014/24
Guidance on Interest Limitation

Revenue eBrief No. 013/24
Returns by Employers in Relation to Reportable Benefits – Enhanced Reporting Requirements

09 January 2024
Revenue eBrief No. 012/24
Content No Longer Relevant - AEP Staff Manual

Revenue eBrief No. 011/24
Income Tax (Employments) Regulations 2024 (S.I. No. 1 of 2024)

Revenue eBrief No. 010/24
Property Valuation

08 January 2024
Revenue eBrief No. 009/24
Stamp Duty guidance updated

04 January 2024
Revenue eBrief No. 008/24
Part 05-01-01k - chapter 11 - salary sacrifice arrangements

Revenue eBrief No. 007/24
Update to the Share Scheme Manuals - Chapter 9

03 January 2024
Revenue eBrief No. 006/24
PAYE Regulation 16 - Arrears of pay being paid to an employee who has left an employment

Revenue eBrief No. 005/24
Road Haulier Drivers Employees - Subsistence Rates

Revenue eBrief No. 004/24
TDM 04-01-07 Taxation of Couriers

Revenue eBrief No. 003/24
Code of Practice on Determining Employment Status

Revenue eBrief No. 002/24
eBrief Withdrawn

02 January 2024
Revenue eBrief No. 001/24
Electronic Publications