Your choices on cookies
This website uses cookies in order for our feedback functionality to work. You can choose to set these optional survey cookies that are described below.
You can find more information on how we use our cookies in our Cookie Statement. You can change your cookie preferences at any time by clicking the Cookie preferences link in the footer of every page on this website.
Survey cookies are set by a third-party service provided by Qualtrics. These cookies are required in order for our feedback functionality to work.
The survey cookies collect information about the page you are providing feedback from. When you save your survey cookies choice below, a cookie will be saved on your device to remember your choice. These cookies are set as session cookies and will be deleted once you close this browsing session.
We welcome your feedback and you can help us to continue to improve our website by turning survey cookies on.
This website uses cookies in order for our video functionality to work. You can choose to set these optional video cookies that are described below.
YouTube cookies are set by a third-party service provided by YouTube, a company owned by Google. These cookies are required in order for our video functionality to work.
When you save your YouTube cookies choice below, Revenue will save a cookie on your device to remember your choice. This Revenue cookie is set as a session cookie and will be deleted once you close this browsing session. YouTube may set cookies directly according to YouTube's own cookies policy.
Tá an chuid seo den suíomh idirlín ar fáil i mBéarla amháin i láthair na huaire.
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.
01 September 2024 Revenue eBrief No. 163/24
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)
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)
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. 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
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
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)
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
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
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
Print this page