eBrief

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.

November

20 November 2024
Revenue eBrief No. 287/24
Preferential Origin - Appendix 2

Revenue eBrief No. 286/24
VAT Return of Trading Details - guidance for filers

19 November 2024
Revenue eBrief No. 285/24
PAYE Services-Review your tax

Revenue eBrief No. 284/24
Electronic Tax Clearance

18 November 2024
Revenue eBrief No. 283/24
Inward Processing

Revenue eBrief No. 282/24
Conditional Audit Settlement Offers

15 November 2024
Revenue eBrief No. 281/24
Adjustment of VAT deductible regarding unpaid consideration

Revenue eBrief No. 280/24
Customs Manual on Preferential Origin - Appendix 3

14 November 2024
Revenue eBrief No. 279/24
Stamp Duty Manual Part 7: Section 80 updated

13 November 2024
Revenue eBrief No. 278/24
Interest Relief for Qualifying Financing Companies (QFCs) – Section 76E

12 November 2024
Revenue eBrief No. 277/24
Meaning of "control" in certain contexts

Revenue eBrief No. 276/24
VRT Manual Section 8

11 November 2024
Revenue eBrief No. 275/24
Guidelines for Registration for IT, CT, RCT, PREM and Certain Other Taxheads

Revenue eBrief No. 274/24
Tobacco Products Tax

08 November 2024
Revenue eBrief No. 273/24
Exportation of Cultural Goods

Revenue eBrief No. 272/24
Instruction Manual on Outward Processing

Revenue eBrief No. 271/24
Customs Warehouse Instructions

Revenue eBrief No. 270/24
Instruction Manual on Inward Processing

05 November 2024
Revenue eBrief No. 269/24
Filing and Paying Stamp Duty on Instruments Chapter 2: Obligation to file a Stamp Duty Return

04 November 2024
Revenue eBrief No. 268/24
Payment made without deduction of income tax

01 November 2024
Revenue eBrief No. 267/24
AEOI - FATCA

October

30 October 2024
Revenue eBrief No. 266/24
The Administration and Control of Warehouses Manual Part 2 – Breweries, Microbreweries and Cider Manufacturers

31 October 2024
Revenue eBrief No. 265/24
Revenue Legislative Services' Guide to Interpreting Legislation

24 October 2024
Revenue eBrief No. 264/24
Securitisation Regulation: Notification of Investment

Revenue eBrief No. 263/24
Recognised Clearing Systems

Revenue eBrief No. 262/24
Part 16 TCA Relief for Investment in Corporate Trades - Employment Investment Incentive ("EII"), Start-Up Relief for Entrepreneurs ("SURE") and Start-Up Capital Incentive ("SCI")

21 October 2024
Revenue eBrief No. 261/24
Revised Rates of Stamp Duty on Residential Property

Revenue eBrief No. 260/24
Arrangements for Implementing EU, OECD EOI Requirements in Respect of Tax Rulings

Revenue eBrief No. 259/24
Write-Out of Uncollectable Tax Debts

18 October 2024
Revenue eBrief No. 258/24
Relief for Investments in Corporate Trades

17 October 2024
Revenue eBrief No. 257/24
Revenue Online Service (ROS)

14 October 2024
Revenue eBrief No. 256/24
Revised Agent A2 process

Revenue eBrief No. 255/24
Submission of iXBRL Financial Statements as part of Corporation Tax Returns

11 October 2024
Revenue eBrief No. 254/24
CESOP Guidelines for Registration and Filing

Revenue eBrief No. 253/24
Help to Buy (HTB) updated

07 October 2024
Revenue eBrief No. 252/24
Tax and Duty Manual on the Control and Examination of Baggage

Revenue eBrief No. 251/24
Stamp Duty Manual Part 9: Section 126AB Further levy on financial institutions

04 October 2024
Revenue eBrief No. 250/24
Filing Guidelines for DAC2-Common Reporting Standard (CRS)

03 October 2024
Revenue eBrief No. 249/24
Mineral Oil Tax (MOT) Rate Changes - 9 October 2024

September

30 September 2024
Revenue eBrief No. 248/24
ROS Support for the 2024 Pay and File Period, Extended Opening Hours and Updating your bank details

25 September 2024
Revenue eBrief No. 247/24
Rent Tax Credit

24 September 2024
Revenue eBrief No. 246/24
Capital Acquisitions Tax Manual Part 11 - Agricultural Relief

23 September 2024
Revenue eBrief No. 245/24
Exportation Of Hazardous Chemicals

18 September 2024
Revenue eBrief No. 244/24
Budget Excise Duty Rates

17 September 2024
Revenue eBrief No. 243/24
Update to Manual on Customs Control of Aerodromes

16 September 2024
Revenue eBrief No. 242/24
Life Assurance Companies - Return of Payments

Revenue eBrief No. 241/24
Jobs and Pension Service

Revenue eBrief No. 240/24
PAYE Services - Manage your Tax

13 September 2024
Revenue eBrief No. 239/24
R&D Corporation Tax Credit - Section 766C and section 766D Pre-filing notification forms

10 September 2024
Revenue eBrief No. 238/24
VIES Trader Manual

Revenue eBrief No. 237/24
Outward Processing

06 September 2024
Revenue eBrief No. 236/24
Non-Filing of Returns - Prosecution and Penalty Programmes

04 September 2024
Revenue eBrief No. 235/24
CAT Part 26 Reporting requirements relating to certain interest-free loans

Revenue eBrief No. 234/24
Dependent Relative Tax Credit

02 September 2024
Revenue eBrief No. 233/24
Failure to Co-Operate fully with a Revenue Compliance Intervention

August

30 August 2024
Revenue eBrief No. 232/24
Stamp Duty repayment provisions

28 August 2024
Revenue eBrief No. 231/24
Donations to Approved Sports Bodies

Revenue eBrief No. 230/24
Exemption from Income Tax in respect of Certain Payments made under Employment Law

27 August 2024
Revenue eBrief No. 229/24
Facilities for The Deaf or Customers with Hearing Difficulties

Revenue eBrief No. 228/24
Relief for key employees engaged in Research and Development activities

26 August 2024
Revenue eBrief No. 227/24
Control and examination of baggage

23 August 2024
Revenue eBrief No. 226/24
Allowances, Expenses and Gratuities payable to Local Authority Chairpersons and Members

22 August 2024
Revenue eBrief No. 225/24
Residential Premises Rental Income Relief

Revenue eBrief No. 224/24
MyEnquiries - Access and Registration

21 August 2024
Revenue eBrief No. 223/24
Income Tax Credits and Reliefs for Individuals Over 65 and Individuals Caring for those Over 65

Revenue eBrief No. 222/24
Health and Well-being Related Benefits

Revenue eBrief No. 221/24
Tax Treatment of Members of the European Parliament

20 August 2024
Revenue eBrief No. 220/24
Stay and Spend Tax Credit

Revenue eBrief No. 219/24
Employer Provided Vehicles

19 August 2024
Revenue eBrief No. 218/24
New Stamp Duty Manual – Miscellaneous Acts which contain Stamp Duty Exemptions

16 August 2024
Revenue eBrief No. 217/24
Revenue Online Service (ROS)

13 August 2024
Revenue eBrief No. 216/24
Updates to The Administration & Control of Tax Warehouses Manual Part 1 - General Warehousing Provisions

12 August 2024
Revenue eBrief No. 215/24
Stamp Duty Manual - section 125A SDCA 1999: Levy on authorised insurers

09 August 2024
Revenue eBrief No. 214/24
Revisions to Authorisation of Warehousekeepers & Approval of Tax Warehouses Tax and Duty Manual

08 August 2024
Revenue eBrief No. 213/24
Global Minimum Level of Taxation for Multinational Enterprise Groups and Large-Scale Domestic Groups in the Union - Administration

Revenue eBrief No. 212/24
Research and Development (R&D) Corporation Tax Credit: Appointment of expert to assist in audits

Revenue eBrief No. 211/24
Income tax return form 2023 - ROS Form 11

06 August 2024
Revenue eBrief No. 210/24
Updates to Revenue Guide to the Exchange of Information

01 August 2024
Revenue eBrief No. 209/24
C&E Economic Operators Registration Identification (EORI)

July

30 July 2024
Revenue eBrief No. 208/24
Accounting for Mineral Oil Tax

29 July 2024
Revenue eBrief No. 207/24
Capital Acquisitions Tax Manual Part 8 - Valuation Date

30 July 2024
Revenue eBrief No. 206/24
Guidelines on PAYE Assessments

29 July 2024
Revenue eBrief No. 205/24
Exemptions from CAT

Revenue eBrief No. 204/24
Health Expenses-Qualifying Expenses

26 July 2024
Revenue eBrief No. 203/24
Incapacitated Child Tax Credit

25 July 2024
Revenue eBrief No. 202/24
Mineral Oil Tax (MOT) Rate Changes – 1 August 2024

17 July 2024
Revenue eBrief No. 201/24
The Employers' Guide to PAYE from 1 January 2019

15 July 2024
Revenue eBrief No. 200/24
Member of State & State Sponsored Committees, Boards, Commissions & other Bodies

Revenue eBrief No. 199/24
Stamp Duty Manual - Part 4 Adjudication and Appeals - updated

Revenue eBrief No. 198/24
Guidelines for charging interest on late payment through Revenue DMS and Fixed Direct Debit Systems

Revenue eBrief No. 197/24
Capital Gains Tax (CGT) Disposals within family of business or farm (S599 TCA 1997)

Revenue eBrief No. 196/24
Capital Acquisitions Tax Manual Part 12- Business Relief

Revenue eBrief No. 195/24
Self Assessment: processing/screening of returns for companies in liquidation, death cases and CGT for non-residents

Revenue eBrief No. 194/24
Revenue Guidelines for Determining Employment Status

12 July 2024
Revenue eBrief No. 193/24
Taxation of Foreign Retirement Lump Sums

Revenue eBrief No. 192/24
Share Schemes

Revenue eBrief No. 191/24
Customs Manual on Import VAT

Revenue eBrief No. 190/24
Research and Development (R&D) Corporation Tax Credit

Revenue eBrief No. 189/24
Special Assignee Relief Programme (SARP)

11 July 2024
Revenue eBrief No. 188/24
Update to State Aid Transparency Requirements

02 July 2024
Revenue eBrief No. 187/24
Payment & receipt of interest & royalties w/o deduction of income tax

Revenue eBrief No. 186/24
Non-resident Landlord Withholding Tax

01 July 2024
Revenue eBrief No. 185/24
Part 15-01-13 has been updated

02 July 2024
Revenue eBrief No. 184/24
Certificates of Discharge

01 July 2024
Revenue eBrief No. 183/24
Tax Equalisation Arrangements

02 July 2024
Revenue eBrief No. 182/24
Charitable Tax Exemption

01 July 2024
Revenue eBrief No. 181/24
Schedule E Basis of Charge

Revenue eBrief No. 180/24
Ex-Gratia Magdalen Laundry Payments

Revenue eBrief No. 179/24
Returns by Employers in Relation to Reportable Benefits (ERR)

June

27 June 2024
Revenue eBrief No. 178/24
Capital Gains Tax (CGT) - Disposals of business or farm on "retirement" (S598 TCA 1997)

26 June 2024
Revenue eBrief No. 177/24
Procedures for Revenue Debt in Small Companies Administrative Rescue Process

24 June 2024
Revenue eBrief No. 176/24
Customs Import Procedures Manual

Revenue eBrief No. 175/24
Film Withholding Tax

20 June 2024
Revenue eBrief No. 174/24
Part 44-01-01 Amended

Revenue eBrief No. 173/24
Section 79 Associated Companies Relief

19 June 2024
Revenue eBrief No. 172/24
Importation of Motor Vehicles from the UK

Revenue eBrief No. 171/24
Confidentiality of Taxpayer Information

Revenue eBrief No. 170/24
PAYE reviews where Week 53 applies

20 June 2024
Revenue eBrief No. 169/24
Local Property Tax Direct Debit Guidelines

19 June 2024
Revenue eBrief No. 168/24
Charitable Donation Scheme

18 June 2024
Revenue eBrief No. 167/24
High Income Individuals' Restriction

Revenue eBrief No. 166/24
Status of Children Act 1987 and Related Acts - Effect on the Income Tax Acts

13 June 2024
Revenue eBrief No. 165/24
Mineral Oil Traders' Excise Licences manual

12 June 2024
Revenue eBrief No. 164/24
Enhanced Reporting Requirements - Online Event

10 June 2024
Revenue eBrief No. 163/24
C&E TAN reports available on ROS

Revenue eBrief No. 162/24
Betting Duty Returns and Payments Compliance Procedures

Revenue eBrief No. 161/24
Taxation of Crypto-Asset Transactions

Revenue eBrief No. 160/24
Section 481 Film Corporation Tax Credit

07 June 2024
Revenue eBrief No. 159/24
Solid Fuel Carbon Tax Compliance Procedures

Revenue eBrief No. 158/24
Repayments and Offsets of Taxes and Duties

Revenue eBrief No. 157/24
Natural Gas Carbon Tax Compliance Procedures

Revenue eBrief No. 156/24
Registration and Filing Guidelines for DAC7 - Digital Platform Operators

06 June 2024
Revenue eBrief No. 155/24
VRT Manual Section 1A

05 June 2024
Revenue eBrief No. 154/24
Particulars to be supplied by new companies

Revenue eBrief No. 153/24
Part 9 Levies - guidance updated

04 June 2024
Revenue eBrief No. 152/24
Repayment of stamp duty under affordable dwelling purchase arrangements

Revenue eBrief No. 151/24
Tax treatment of the reimbursement of expenses of travel and subsistence to office holders and employees

05 June 2024
Revenue eBrief No. 150/24
Rent a Room Relief

04 June 2024
Revenue eBrief No. 149/24
Representative Church Body - Cost of living Accommodation Allowance

Revenue eBrief No. 148/24
Payment made without deduction of income tax

Revenue eBrief No. 147/24
Flat-rate Farmers Refund Order

May

23 May 2024
Revenue eBrief No. 146/24
Requests for clearance in death cases and Dealing with Death Cases

22 May 2024
Revenue eBrief No. 145/24
Filing and paying Stamp Duty on Instruments: Filing the return

Revenue eBrief No. 144/24
Stamp Duty Manual Part 9: section 125A Health Insurance Levy

Revenue eBrief No. 143/24
Deposit Interest Retention Tax (DIRT). Dirt Exempt Accounts and Refund of DIRT

21 May 2024
Revenue eBrief No. 142/24
Stamp Duty Manual - Part 7: Section 79 Conveyances and transfers of property between certain bodies corporate - Updated

Revenue eBrief No. 141/24
Residence of Trusts (other than Unit Trusts) and of Estates under administration- Ireland and the United Kingdom

Revenue eBrief No. 140/24
Revenue Guidelines for Determining Employment Status for Taxation purposes

Revenue eBrief No. 139/24
The provision of miscellaneous benefits

20 May 2024
Revenue eBrief No. 138/24
Returns by Employers in Relation to Reportable Benefits – ERR

Revenue eBrief No. 137/24
Deduction for retrofitting

15 May 2024
Revenue eBrief No. 136/24
Implementation of Council Directive (EU) 2022/2523

Revenue eBrief No. 135/24
DIRT Free Deposit Accounts - Branch Procedures

14 May 2024
Revenue eBrief No. 134/24
Update to Accounting for Mineral Oil and Horticultural Production Relief Guide Tax Manuals

Revenue eBrief No. 133/24
Relief for certain income from leasing of farm land

10 May 2024
Revenue eBrief No. 132/24
Treatment of Additional Tier 1 Capital – section 845C, Taxes Consolidation Act, 1997

08 May 2024
Revenue eBrief No. 131/24
Anti-Dumping and Countervailing duty refunds

02 May 2024
Revenue eBrief No. 130/24
Relief for increase in carbon tax on farm diesel

01 May 2024
Revenue eBrief No. 129/24
MyEnquiries Manuals

April

30 April 2024
Revenue eBrief No. 128/24
Natural Gas Carbon Tax Horticultural Production and Mushroom Cultivation Relief Guide

26 April 2024
Revenue eBrief No. 127/24
Bilateral Advance Pricing Agreement

24 April 2024
Revenue eBrief No. 126/24
Excise Duty Rate Changes on Energy Products

16 April 2024
Revenue eBrief No. 125/24
Instruction Manual on Inward Processing

15 April 2024
Revenue eBrief No. 124/24
Deduction of Tax from Interest Payments by certain deposit takers

12 April 2024
Revenue eBrief No. 123/24
Enhanced Reporting Requirements - Revenue Online Events

18 April 2024
Revenue eBrief No. 122/24
Online Applications for Charities and Sports Bodies

12 April 2024
Revenue eBrief No. 121/24
Capital Acquisitions Tax Manual – Part 9 Powers of Appointment

11 April 2024
Revenue eBrief No. 120/24
Importation of Motor Vehicles from the UK

Revenue eBrief No. 119/24
Tax and Duty Manual revisions - Outbound Payment Defensive Measures

10 April 2024
Revenue eBrief No. 118/24
TDM 47-00-01 Mitigation of Fines and Penalties

09 April 2024
Revenue eBrief No. 117/24
ROS - Return Preparation Facility (RPF)

Revenue eBrief No. 116/24
ROS - Extension of Pay & File Deadline for ROS Customers for 2024

08 April 2024
Revenue eBrief No. 115/24
Tax Clearance for Standards in Public Office Applicants

Revenue eBrief No. 114/24
myAccount: User Manual

Revenue eBrief No. 113/24
Importation of Motor Vehicles from the UK

05 April 2024
Revenue eBrief No. 112/24
Section 125A Health Insurance Levy

Revenue eBrief No. 111/24
Manual on the Movement of Firearms and Ammunition

04 April 2024
Revenue eBrief No. 110/24
Capital Acquisitions Tax Manual CAT Part 01

Revenue eBrief No. 109/24
Pensions Manuals amended

03 April 2024
Revenue eBrief No. 108/24
Defective Concrete Products Levy

02 April 2024
Revenue eBrief No. 107/24
Single Person Child Carer Tax Credit

Revenue eBrief No. 106/24
Guidelines for Phased Payment - Instalment Arrangements

Revenue eBrief No. 105/24
End Use Operational Instructions

Revenue eBrief No. 104/24
Standard for Automatic Exchange of Financial Account Information in Tax Matters - The Common Reporting Standard (CRS)

March

28 March 2024
Revenue eBrief No. 103/24
Payment and receipt of interest and royalties without deduction of income tax

Revenue eBrief No. 102/24
Update to VRT Tax Manual Section 1B - Administration and Payments by Traders

Revenue eBrief No. 101/24
Deposit Return Scheme

27 March 2024
Revenue eBrief No. 100/24
Updates to Accounting for Mineral Oil Tax manual

Revenue eBrief No. 099/24
Controlled Foreign Company rules

26 March 2024
Revenue eBrief No. 098/24
Tax treatment of Ukrainian citizens who work remotely in the State for Ukrainian employers

Revenue eBrief No. 097/24
Tax and Duty Manual on Customs Export Procedures

Revenue eBrief No. 096/24
Outbound payments defensive measures guidance

Revenue eBrief No. 095/24
Guidelines for CESOP Registration and Filing

25 March 2024
Revenue eBrief No. 094/24
Mineral Oil Tax (MOT) Rate Changes

Revenue eBrief No. 093/24
Recovery of VAT on Motor Vehicles

22 March 2024
Revenue eBrief No. 092/24
Import Payment Methods

Revenue eBrief No. 091/24
C&E TAN reports available on ROS

20 March 2024
Revenue eBrief No. 090/24
Vehicle Registration Tax Manual Section 3

19 March 2024
Revenue eBrief No. 089/24
Revisions to Alcohol Products Tax (APT) and Reliefs Manual

Revenue eBrief No. 088/24
Denatured and Undenatured Alcohol Products Manual

Revenue eBrief No. 087/24
Capital Acquisitions Tax Manual CAT Part 03 – The Self-Assessment Return (Form IT38)

Revenue eBrief No. 086/24
Issue of Tax Credit Certificates on a Week 1/Month 1 basis

Revenue eBrief No. 085/24
Avian Influenza

Revenue eBrief No. 084/24
Vehicle Registration Tax Manual Section 1C

15 March 2024
Revenue eBrief No. 083/24
Import of Motor Vehicles from the UK

Revenue eBrief No. 082/24
The Directive on administrative cooperation in the field of taxation

Revenue eBrief No. 081/24
Returns in relation to foreign accounts

14 March 2024
Revenue eBrief No. 080/24
EU Mandatory Disclosure of Reportable Cross-Border Arrangements

Revenue eBrief No. 079/24
CESOP Guidelines for Registration and Filing - Non-Resident PSP Registration

12 March 2024
Revenue eBrief No. 078/24
Part 15-01-44 Amended

Revenue eBrief No. 077/24
Online payments of tax

11 March 2024
Revenue eBrief No. 076/24
Part 15-01-36 amended

Revenue eBrief No. 075/24
Part 15-01-05 Amended

Revenue eBrief No. 074/24
Donations to Approved Bodies

Revenue eBrief No. 073/24
Help to Buy (HTB)

Revenue eBrief No. 072/24
PAYE/USC Regulations - Emergency Tax

Revenue eBrief No. 071/24
Employed persons taking care of an incapacitated individual amended

Revenue eBrief No. 070/24
Part 15-01-29 Home Carer's Tax Credit

Revenue eBrief No. 069/24
Share Schemes Manual - Chapter 6 Forfeitable Shares

Revenue eBrief No. 068/24
Games and Sports Bodies Exemption

08 March 2024
Revenue eBrief No. 067/24
Returns by Employers in Relation to Reportable Benefits – Enhanced Reporting Requirements (ERR)

Revenue eBrief No. 066/24
Schedule E deductions for employed consultants and non-consultant hospital doctors

Revenue eBrief No. 065/24
Domestic Employers and the taxation of Domestic Employees

07 March 2024
Revenue eBrief No. 064/24
Section 126AA Stamp Duties Consolidation Act 1999 - Bank Levy

06 March 2024
Revenue eBrief No. 063/24
Capital Acquisitions Tax Manual CAT Part 02 – Statement of Affairs (Probate) Form SA.2

Revenue eBrief No. 062/24
Stamp Duty Manual Section 80 'Company Reconstructions and Amalgamations' has been updated

05 March 2024
Revenue eBrief No. 061/24
Finance Bill (No. 2) 2023 Changes to Rights to Acquire Shares or Other Assets

04 March 2024
Revenue eBrief No. 060/24
VAT treatment of Construction services

Revenue eBrief No. 059/24
VAT treatment of negotiation services

01 March 2024
Revenue eBrief No. 058/24
Securitisation Regulation: Notification of Investment

Revenue eBrief No. 057/24
Interpretation of Corporation Tax Acts

Revenue eBrief No. 056/24
Pension Manual Chapter 14 Amended

February

29 February 2024
Revenue eBrief No. 055/24
Sea Going Naval Personnel Tax Credit

26 February 2024
Revenue eBrief No. 054/24
Home Renovation Incentive (HRI)

Revenue eBrief No. 053/24
Income Tax Relief for Medical and/or Dental Insurance

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