October
03 October 2023
Revenue eBrief No. 206/23
Update to Stamp Duty Manual Part 7 at section 86A - Exemptions and Reliefs from Stamp Duty
Revenue eBrief No. 205/23
Guidelines for Phased Payment Arrangements
Revenue eBrief No. 204/23
Guide to Excise Licences
02 October 2023
Revenue eBrief No. 203/23
ROS Support for the 2023 Pay and File Period, Extended Opening Hours and Updating your bank details
September
28 September 2023
Revenue eBrief No. 202/23
EOI presence, participation of foreign tax officials administrative enquiries
27 September 2023
Revenue eBrief No. 201/23
Return of Payments - Banks, Building Societies, Credit Unions and Savings Banks
26 September 2023
Revenue eBrief No. 200/23
Special Assignee Relief Programme
20 September 2023
Revenue eBrief No. 199/23
Pensions Manual Amended
19 September 2023
Revenue eBrief No. 198/23
Common Reporting Standard (CRS)
18 September 2023
Revenue eBrief No. 197/23
Enhanced Reporting Requirements
13 September 2023
Revenue eBrief No. 196/23
The Help to Buy – Summary Guide for Applicants has been updated
12 September 2023
Revenue eBrief No. 195/23
Submission of iXBRL Financial Statements
05 September 2023
Revenue eBrief No. 194/23
Updates to the VIES and INTRASTAT Trader's Manual
01 September 2023
Revenue eBrief No. 193/23
VAT Treatment of Food and Drink Supplied by Wholesalers and Retailers
August
31 August 2023
Revenue eBrief No. 192/23
Procedures for requiring security from taxable persons
30 August 2023
Revenue eBrief No. 191/23
Vacant Homes Tax
29 August 2023
Revenue eBrief No. 190/23
Domicile Levy
25 August 2023
Revenue eBrief No. 189/23
Company reconstructions without change of ownership
24 August 2023
Revenue eBrief No. 188/23
Capital Allowances – Property in Joint Names
Revenue eBrief No. 187/23
Mineral Oil Tax (MOT) Rate Changes
22 August 2023
Revenue eBrief No. 186/23
Stamp Duty Tax and Duty Manual - Part 7: Exemptions and Reliefs from Stamp Duty - Updated
21 August 2023
Revenue eBrief No. 185/23
R&D Corporation Tax Credit – claims sections 766C, S766D, S766(4D), S766A(4C)
17 August 2023
Revenue eBrief No. 184/23
Guidance on the Defective Concrete Products Levy
11 August 2023
Revenue eBrief No. 183/23
Compliance Procedures for Gaming and Amusement Licences
10 August 2023
Revenue eBrief No. 182/23
Authorisation of Warehousekeepers & Approval of Tax Warehouses Manual
09 August 2023
Revenue eBrief No. 181/23
Vehicle Registration Tax Manual Section 3
Revenue eBrief No. 180/23
A Guide to Self-Assessment
08 August 2023
Revenue eBrief No. 179/23
Submission of iXBRL Financial Statements - Updates to Manual
04 August 2023
Revenue eBrief No. 178/23
Update to the Share Schemes Manuals
Revenue eBrief No. 177/23
Income tax return Form 11 2022 - ROS Form 11
02 August 2023
Revenue eBrief No. 176/23
Temporary Solidarity Contribution
July
31 July 2023
Revenue eBrief No. 175/23
Farming Accelerated Allowances for Slurry Storage Facilities [Section 658A TCA 1997]
Revenue eBrief No. 174/23
Revenue Officers Entering Construction Sites
27 July 2023
Revenue eBrief No. 173/23
Revenue Pensions Manual - Chapter 10 updated
Revenue eBrief No. 172/23
Guidance on the Defective Concrete Products Levy - Part 18E TCA 1997
26 July 2023
Revenue eBrief No. 171/23
Stamp Duties Consolidation Act 1999 - Notes for Guidance updated
25 July 2023
Revenue eBrief No. 170/23
Guidance on Interest Limitation
24 July 2023
Revenue eBrief No. 169/23
Irish Real Estate Funds (IREF) Guidance Note and IREF Declarations
18 July 2023
Revenue eBrief No. 168/23
Agent's Guide to the Collector-General's Division
Revenue eBrief No. 167/23
Value Added Tax (VAT) Repayment Offset
17 July 2023
Revenue eBrief No. 166/23
Research and Development (R&D) Corporation Tax Credit
Revenue eBrief No. 165/23
Guidelines on the European Union (Tax Dispute Resolution Mechanisms) Regulations 2019
14 July 2023
Revenue eBrief No. 164/23
Exempt Unit Trusts (EUTs)
Revenue eBrief No. 163/23
DIRT and Company, Pension Scheme and PEPP Provider Deposits
Revenue eBrief No. 162/23
Instruction Manual on End Use Procedure
13 July 2023
Revenue eBrief No. 161/23
VAT Treatment of Education and Vocational Training
11 July 2023
Revenue eBrief No. 160/23
Universal Social Charge
07 July 2023
Revenue eBrief No. 159/23
Investment Limited Partnership (ILP) 2022 deadline extension and new ILP1 Form
06 July 2023
Revenue eBrief No. 158/23
Pensions Manual Chapter 27 amended
Revenue eBrief No. 157/23
Rent-a-room relief
05 July 2023
Revenue eBrief No. 156/23
Automatic Exchange of Information (AEOI)
Revenue eBrief No. 155/23
EU Reporting Obligations for Platform Operators
Revenue eBrief No. 154/23
Manual on EU Sanctions in Response to the Situation in Ukraine
03 July 2023
Revenue eBrief No. 152/23
Relevant Contracts Tax: Incorrect operation of RCT
Revenue eBrief No. 151/23
Certain Patent Royalties Paid to Companies Resident Outside the State
June
29 June 2023
Revenue eBrief No. 150/23
Exchange of Information - Deferral of DAC2-CRS and FATCA filing deadlines
28 June 2023
Revenue eBrief No. 149/23
Liquidation of Companies and other Company Law issues
Revenue eBrief No. 148/23
Importation of Fireworks
26 June 2023
Revenue eBrief No. 147/23
Vehicle Registration Tax (VRT) Online Payments in ROS and myAccount
Revenue eBrief No. 146/23
Employers' Guide to PAYE (applicable up to 31 December 2018)
23 June 2023
Revenue eBrief No. 145/23
myAccount - First time employees
22 June 2023
Revenue eBrief No. 144/23
Stamp Duty Manual - Electronic Share Trading In CREST – updated
20 June 2023
Revenue eBrief No. 143/23
Payment and receipt of interest and royalties without deduction of income tax
13 June 2023
Revenue eBrief No. 142/23
iXBRL - 2023 Taxonomies and new mandatory tag
08 June 2023
Revenue eBrief No. 141/23
Pensions taxable in Ireland (OECD, other international organisations)
07 June 2023
Revenue eBrief No. 140/23
Expressions of Doubt
Revenue eBrief No. 139/23
Payment of Preliminary Corporation Tax
06 June 2023
Revenue eBrief No. 138/23
Importation from third countries of live animals and products of animal origin
Revenue eBrief No. 137/23
New TDM - Non-resident Landlord Withholding Tax
02 June 2023
Revenue eBrief No. 136/23
New VAT Tax and Duty Manuals
01 June 2023
Revenue eBrief No. 135/23
Stamp Duty Tax and Duty Manuals (TDMs) - 'Section 83DB Repayment of stamp duty in respect of certain residential units' - new manual
Revenue eBrief No. 134/23
Update to State Aid Transparency Requirements
Revenue eBrief No. 133/23
Stamp Duty Manual - Section 83DA - Repayment of stamp duty under affordable dwelling arrangements
May
31 May 2023
Revenue eBrief No. 132/23
Rent Tax Credit
Revenue eBrief No. 131/23
Updates to Accounting for Mineral Oil Tax and Horticultural Relief Manuals
30 May 2023
Revenue eBrief No. 130/23
Stamp Duty Manual Part 6 - Special provisions relating to uncertificated securities
Revenue eBrief No. 129/23
Update to Customs Export Procedures Manual
Revenue eBrief No. 128/23
Update to TDM Excise Duty Rates on Energy Products and Electricity
29 May 2023
Revenue eBrief No. 127/23
Updated guidelines for the Temporary Business Energy Support Scheme (TBESS)
Revenue eBrief No. 126/23
Part 06-08B-01 - Technical Guidance in relation to Dividend Withholding Tax
Revenue eBrief No. 125/23
Stamp Duty Manual - Part 8: Companies Capital Duty - No Longer Relevant
26 May 2023
Revenue eBrief No. 124/23
Capital Acquisitions Tax Collection and Enforcement Guidelines Updated
25 May 2023
Revenue eBrief No. 123/23
Agent's guide to the Collector General's Division
24 May 2023
Revenue eBrief No. 122/23
TDM 05-02-13 - Remote Working Relief has been updated
23 May 2023
Revenue eBrief No. 121/23
Recoupment of Overpayments of Salary by an Employer from an Employee
19 May 2023
Revenue eBrief No. 120/23
Extension of certain stamp duty relief schemes for farmers
18 May 2023
Revenue eBrief No. 119/23
Form IREF
Revenue eBrief No. 118/23
Stamp Duty Manual- Electronic Share Trading In Euroclear Bank- updated
Revenue eBrief No. 117/23
Foreign Entity Classification for Irish Tax Purposes
16 May 2023
Revenue eBrief No. 116/23
All parts of Administration & Control of Tax Warehouses Manual updated
Revenue eBrief No. 115/23
Capital Acquisitions Tax Manual - Part 05 Discretionary Trust Tax
15 May 2023
Revenue eBrief No. 114/23
Tax and Duty Manual on Imports of Food and Feed of Non-Animal Origin
08 May 2023
Revenue eBrief No. 113/23
Taxation of foreign retirement lump sums
05 May 2023
Revenue eBrief No.112/23
Relief for increase in carbon tax on farm diesel
Revenue eBrief No.111/23
Stamp Duty Tax and Duty Manual - Part 9 Levies - Updated
03 May 2023
Revenue eBrief No.110/23
Cancellation schemes of arrangement
Revenue eBrief No.109/23
Customs Warehousing
02 May 2023
Revenue eBrief No.108/23
Credit- tax deducted from emoluments of certain directors, employees
Revenue eBrief No.107/23
Alcohol Products Tax and Reliefs Manual
April
28 April 2023
Revenue eBrief No.106/23
Common Contractual Fund 2023 - Deadline Extension and Updated Form
Revenue eBrief No.105/23
VAT treatment of the supply and installation of solar panels
Revenue eBrief No.104/23
Excise Duty Rates
Revenue eBrief No.103/23
Rates of Mineral Oil, Natural Gas Carbon, Solid Fuel Carbon Taxes
24 April 2023
Revenue eBrief No.102/23
Securitisation Regulation: Notification of investment
20 April 2023
Revenue eBrief No.101/23
Payment and receipt of interest and royalties without deduction of income tax
Revenue eBrief No.100/23
State Aid Transparency Requirements
18 April 2023
Revenue eBrief No.099/23
New guidance on the digital games corporation tax credit
Revenue eBrief No.098/23
Natural Gas Carbon Tax (NGCT) Compliance Procedures Manual
Revenue eBrief No.097/23
Tax Treatment of the Reimbursement of Expenses of Travel and Subsistence to Office Holders and Employees
17 April 2023
Revenue eBrief No.096/23
Update to the TBESS guidelines
14 April 2023
Revenue eBrief No.095/23
Deduction for statutory registration fees paid to CORU
06 April 2023
Revenue eBrief No.094/23
Form P11D
Revenue eBrief No. 093/23
Employer provided vehicles
Revenue eBrief No.092/23
Updates to Movement of Excisable Products Manual
05 April 2023
Revenue eBrief No. 091/23
Update to Share Schemes Tax and Duty Manuals
Revenue eBrief No.090/23
Relief for investment in corporate trades
Revenue eBrief No. 089/23
Stock Relief- Young Trained Farmers
Revenue eBrief No. 088/23
Pay & File Extension Date - 2023
04 April 2023
Revenue eBrief No.087/23
Updates to eCG50 – Guide for Applicants
Revenue eBrief No.086/23
Contact Details for Access Officers
Revenue eBrief No.085/23
38-06-06 Receipts Tracker in myAccount and ROS
March
31 March 2023
Revenue eBrief No.084/23
Guidelines Exchange of Information between the CEA and the Revenue.
30 March 2023
Revenue eBrief No.083/23
Dependent Relative Tax Credit
27 March 2023
Revenue eBrief No.082/23
The treatment of certain gains and losses on Foreign Currencies for corporation tax purposes
24 March 2023
Revenue eBrief No.081/23
Offshore Funds: Taxation of Income and Gains
23 March 2023
Revenue eBrief No.079/23
Filing Guidelines for Foreign Account Tax Compliance Act (FATCA)
22 March 2023
Revenue eBrief No.078/23
Stamp Duty Manual - Section 80: Reconstructions or Amalgamations of Companies
Revenue eBrief No. 077/23
Share Schemes - Chapter 2 - Restricted Stock Units (RSUs)
21 March 2023
Revenue eBrief No.076/23
Stamp Duty Manual Part 9 - Section 126AA Bank Levy - updated
Revenue eBrief No.075/23
38-03-33 - Returns by Employers in Relation to Reportable Benefits
20 March 2023
Revenue eBrief No. 074/23
The provision of staff awards
Revenue eBrief No. 073/23
Capital Acquisitions Tax Manual - Part 24 Dwelling House Exemption
16 March 2023
Revenue eBrief No. 072/23
Controlled Foreign Company Rules
Revenue eBrief No. 071/23
The Provision of Preferential Loans has been updated
Revenue eBrief No. 070/23
Geographical Indication for Irish Whiskey and Irish Poteen Manual
Revenue eBrief No. 069/23
Examinership Caseworking Guidelines
Revenue eBrief No. 068/23
Annual average exchange rates and Lloyds sterling conversion rates
15 March 2023
Revenue eBrief No. 067/23
Stamp Duty Tax and Duty Manual - Section 125A Health Insurance Levy - updated
Revenue eBrief No. 066/23
Stamp Duty Manual Part 10 Enforcement - Sections 127 - 13A
Revenue eBrief No. 065/23
Representative Church Body - Cost of living Accommodation Allowance
Revenue eBrief No. 064/23
Part 15-02-02a
Revenue eBrief No. 063/23
Pensions Manual amended
14 March 2023
Revenue eBrief No. 062/23
Capital Acquisitions Tax Manuals Parts 10 and 11 – updated
Revenue eBrief No. 061/23
Stamp Duty Tax and Duty Manual Part 9 - Levies
Revenue eBrief No. 060/23
TDM 04-08-11 Pre-letting Expenses
Revenue eBrief No. 059/23
Exemption from Income Tax in respect of Certain Payments made under Employment Law
Revenue eBrief No. 058/23
stamp duty Manual - section 83e updated
Revenue eBrief No. 057/23
Payments on Termination of an Office or Employment and Pensions Manual - Appendix V
Revenue eBrief No. 056/23
Double deduction of tax at source: credit through PAYE system for non-refundable foreign tax
13 March 2023
Revenue eBrief No. 055/23
Capital Acquisitions Tax Manual - Part 12 Business Relief
10 March 2023
Revenue eBrief No. 054/23
Exempt Unit Trust (EUT) February 2023 Filing
Revenue eBrief No.053/23
Guidelines for using the Court process to pursue tax liabilities
09 March 2023
Revenue eBrief No. 052/23
Stamp Duty Manual: Section 81AA - Transfers of land to trained farmers
08 March 2023
Revenue eBrief No. 051/23
Tax and Duty Manual 42-04-15 PAYE Refunds Failure by Employer to furnish returns
Revenue eBrief No. 050/23
Revenue eBrief: ROS – Return Preparation Facility (RPF) updated
07 March 2023
Revenue eBrief No. 049/23
Manual on EU sanctions in response to the situation in Ukraine
06 March 2023
Revenue eBrief No. 048/23
Payment of Preliminary Corporation Tax
Revenue eBrief No.047/23
Employee payroll tax deductions in relation to non-Irish employments
Revenue eBrief No.046/23
Section 83F:Repayment of Stamp Duty Cost Rental Dwellings
03 March 2023
Revenue eBrief No. 045/23
The Administration & Control of Tax Warehouses Manuals Parts 1, 2 & 3
01 March 2023
Revenue eBrief No. 044/23
Updated guidelines for the Temporary Business Energy Support Scheme (TBESS)
Revenue eBrief No.043/23
C&E Tan reports available on ROS
February
27 February 2023
Revenue eBrief No. 042/23
PAYE/USC Regulations - Emergency Tax
Revenue eBrief No. 041/23
Capital Acquisitions Tax Manual - Part 15 Insurance Policies
Revenue eBrief No. 040/23
Foreign Account Tax Compliance Act (FATCA)
Revenue eBrief No.039/23
Part 02-04-01 - Tax Equalisation Arrangements
24 February 2023
Revenue eBrief No. 038/23
Amendments to Revenue Pensions Manual
Revenue eBrief No. 037/23
Stamp Duty Tax and Duty Manual - "Section 31E: Stamp duty on certain acquisitions of residential property (10% rate of duty)" - Updated
23 February 2023
Revenue eBrief No. 036/23
Pensions Manual Updated
Revenue eBrief No. 035/23
Stamp Duty Manual - " Schedule 1 to Stamp Duties Consolidation Act 1999" - Updated
21 February 2023
Revenue eBrief No. 034/23
Help to Buy (HTB)
16 February 2023
Revenue eBrief No.033/23
Claiming tax relief for Health Expenses
Revenue eBrief No. 032/23
Share Schemes Manual - Chapter 13 updated
Revenue eBrief No.031/23
Stamp Duty Manual - Section 81D relief on certain leases of farmland
07 February 2023
Revenue eBrief No. 030/23
Stamp Duty Tax and Duty Manual Section 81AA: Transfers of Land to Young Trained Farmers updated
Revenue eBrief No. 029/23
U.S. dividends and Encashment Tax
Revenue eBrief No. 028/23
Tax treatment of Ukrainian citizens who work remotely in the State for Ukrainian employers
03 February 2023
Revenue eBrief No. 027/23
Extended deadline for claims under the Temporary Business Energy Support Scheme (TBESS)
02 February 2023
Revenue eBrief No. 026/23
Guidance on Interest Limitation Rule
01 February 2023
Revenue eBrief No. 025/23
Charges on income for corporation tax purposes
Revenue eBrief No.024/23
Stamp Duty Tax and Duty Manual Section 81C: Farm Consolidation Relief updated
January
31 January 2023
Revenue eBrief No. 023/23
Customs Export Procedures Manual
30 January 2023
Revenue eBrief No. 022/23
The Liquor (Excise) Licence Compliance Procedures manual
Revenue eBrief No. 021/23
Geographical Indication for Irish Whiskey & Irish Poteen Verification Procedures Manual
Revenue eBrief No.020/23
Gaming and Amusement Licence Compliance Procedures Manual
27 January 2023
Revenue eBrief No.019/23
Part 34-00-10 - Special Assignee Relief Programme (SARP)
25 January 2023
Revenue eBrief No. 018/23
Country-by-Country Reporting - Data Access & Usage
Revenue eBrief No. 017/23
Section 83D Residential development refund scheme
20 January 2023
Revenue eBrief No. 016/23
Updated Stamp Duty Tax and Duty Manuals
Revenue eBrief No. 015/23
VAT zero-rating of Covid-19 Testing Kits
Revenue eBrief No. 014/23
Stamp Duties Consolidation Act 1999 - Notes for Guidance updated
17 January 2023
Revenue eBrief No. 013/23
Debt Warehousing Scheme - Level 1 Compliance Programme Guide
Revenue eBrief No. 012/23
Enhanced Reporting Requirements
Revenue eBrief No. 011/23
Income Tax (Employments) Regulations 2022 S.I. No. 690 of 2022
Revenue eBrief No. 010/23
Review of Opinions/Confirmations
16 January 2023
Revenue eBrief No. 009/23
Changes to the operation of 'Week 53' provisions
Revenue eBrief No. 008/23
Stamp Duty- Section 31D Tax and Duty Manual (TDM)
Revenue eBrief No. 007/23
Stamp Duty: Section 31C Tax and Duty Manual
Revenue eBrief No. 006/23
Removal of Vietnam from the Generalised System of Preferences (GSP) scheme.
Revenue eBrief No. 005/23
Changes to standard rate tax band and personal tax credits
11 January 2023
Revenue eBrief No. 004/23
Guidelines for agents or advisors acting on behalf of taxpayers
09 January 2023
Revenue eBrief No. 03/23
Deduction for income earned in certain foreign states (Foreign Earnings Deduction)
06 January 2023
Revenue eBrief No. 002/23
Large Corporates Division: Co-Operative Compliance Framework
Revenue eBrief No. 001/23
Universal Social Charge