News

July 2020

June 2020

30 June 2020
eBrief No. 129/20 - Revenue Pensions Manual - Chapter 12: Withdrawal from service (leaving a pension scheme

eBrief No. 130/20 - Budget Excise Duty Rates Manuals

eBrief No. 131/20 - Exemption of Certain Childcare Support Payments

Revenue confirm National PAYE helpline re-opens

29 June 2020
eBrief No. 128/20 - Chapters 6 and 11 of the Revenue Pensions Manual - pensions in payment

ROS availability

Warning: Latest email scam

26 June 2020
eBrief No. 125/20 - Games and Sports Bodies Exemptions

eBrief No. 126/20 - Research and Development (R&D) Credit: Appointment of expert to assist in audits

eBrief No. 127/20 - Exchange of Information - Deferral of DAC6 filing deadlines

Revenue seize drugs and alcohol with a combined value of over €473,000

Warning: Bogus phone calls

25 June 2020
eBrief No. 123/20 - Disclosure of confidential taxpayer information: section 851A Taxes Consolidation Act 1997

eBrief No. 124/20 - Capital Gains Tax - Treatment of allowable losses

Revenue publishes 2019 Annual Report

24 June 2020
eBrief No. 119/20 - Compensation Payments in respect of Personal Injuries (Exemption of Investment Income)

eBrief No. 120/20 - Special Trusts for permanently incapacitated individuals

eBrief No. 121/20 - Pay as You Earn (PAYE) system - Employee payroll tax deductions in relation to non-Irish employments exercised in the State

eBrief No. 122/20 - Stamp duty: associated companies relief

23 June 2020
eBrief No. 117/20 - Temporary Wage Subsidy Scheme - Extension of the Temporary Wage Subsidy Scheme to August 2020 and update on a range of developments under the Scheme

eBrief No. 118/20 - eCG50 - Guide for Applicants

Revenue provide important information on extension of TWSS, including employer compliance programme to ensure correct operation of scheme

22 June 2020
eBrief No. 116/20 - Road Haulier Drivers (Employees) - Subsistence Rates

Revenue seize herbal cannabis worth €5.54 million at Rosslare Europort

18 June 2020
eBrief No. 115/20 - Exchange of Information

Revenue seize almost €20,000 cash in Dublin Port

17 June 2020
eBrief No. 110/20 - VAT treatment of betting and gaming

eBrief No. 111/20 - Third Party Returns: Requirement to Report Information Automatically

eBrief No. 112/20 - The VAT Treatment of Medical Services

eBrief No. 113/20 - The VAT treatment of Charitable Donations via SMS

eBrief No. 114/20 - Registration of Gas and Oil Exploration Companies

Revenue seize drugs worth €51,000 at Shannon Airport

15 June 2020
MyEnquiries update

12 June 2020
eBrief No. 109/20 - Instruction Manual on End-Use Procedure

Revenue seizures at Dublin and Shannon Airports

11 June 2020
eBrief No. 108/20 - Remote Bookmakers Licence

Revenue seize drugs worth €6.2 million in Dublin Port

10 June 2020
Revenue seize herbal cannabis worth €44,000 in Shannon Airport

09 June 2020
eBrief No. 107/20 - ROS Form CT1 2020 - the CT return for accounting periods ending in 2020

Revenue publishes list of tax defaulters

Revenue seize cigarettes and tobacco worth €3.8 million in Dublin Port

08 June 2020
eBrief No. 104/20 - Employed person taking care of an incapacitated individual

eBrief No. 105/20 - High Income Individuals' Restriction - Tax Year 2010 onwards

eBrief No. 106/20 - Update – Temporary Wage Subsidy Scheme

Revenue confirm TWSS changes for employees who have been on maternity, adoptive and certain other benefits paid by DEASP are now in place

05 June 2020
eBrief No. 102/20 - Taxation of Maternity Benefit, Paternity Benefit, Parent's Benefit, Adoptive Benefit and Health and Safety Benefit

eBrief No. 103/20 - Income from scholarships

04 June 2020
eBrief No. 100/20 - Sugar Sweetened Drinks Tax Compliance Procedures Manual

eBrief No. 101/20 - Compliance Programme for Agent Services representing PAYE Taxpayers

Revenue seize herbal cannabis worth €20,000 in Dublin

02 June 2020
eBrief No. 097/20 - Allowances for Scientific Research

eBrief No. 098/20 - Pensions Manual Amended

eBrief No. 099/20 - Pensions Manual Chapter 16 - Group Schemes

May 2020

29 May 2020
eBrief No. 095/20 - Receiver of Wreck

eBrief No. 096/20 - Commercial Sea Navigation Relief Guide

Revenue to implement TWSS changes for employees who have been on maternity and adoptive leave

28 May 2020
Revenue writes to taxpayers who have been the target of fraudulent texts

27 May 2020
eBrief No. 092/20 - Health Expenses – Qualifying Expenses

eBrief No. 093/20 - Childcare services relief

eBrief No. 094/20 - Income Tax Relief for Medical and/or Dental Insurance

25 May 2020
eBrief No. 091/20 - The European Convention on Human Rights Act 2003

21 May 2020
eBrief No. 090/20 - Updates to Revenue's services for customers with disabilities, including a remote interpretation service for Revenue's deaf customers

Revenue advice for employers who wish to operate TWSS for rehired employees

20 May 2020
eBrief No. 089/20 - Individuals described as 'locums' engaged in the fields of medicine, health care and pharmacy

19 May 2020
eBrief No. 087/20 - Update - Public Consultation on Dividend Withholding Tax (DWT) – Real-Time Reporting

eBrief No. 088/20 - Charities VAT Compensation Scheme - extension to closing date for submitting claims

18 May 2020
eBrief No. 086/20 - Guide to Excise Licences

15 May 2020
Revenue issues 'scam' text message warning to taxpayers

14 May 2020
eBrief No. 084/20 - Domicile Levy and Capital Gains Tax

eBrief No. 085/20 - Solid Fuel Carbon Tax Compliance Procedures Manual

Revenue seize cigarettes worth over €91,000 at Dublin Port

13 May 2020
eBrief No. 082/20 - Service companies surcharge - Provision of medical staff, Guidance from professional bodies, Preparatory work

eBrief No. 083/20 - Temporary measures in relation to the close company surcharge

Revenue further extends date for payment of Local Property Tax (LPT) to 21 July

Revenue seize alcohol worth €510,000 at Dublin Port

12 May 2020
eBrief No. 080/20 - Horticultural Repayment Relief Guide

eBrief No. 081/20 - Importation and exportation of medicinal products and unauthorised or counterfeit medical preparations

11 May 2020
eBrief No. 079/20 - VAT RTD - Introduction of Automated Compliance Measures

08 May 2020
eBrief No. 078/20 - Tax treatment of the reimbursement of expenses of travel and subsistence to office holders and employees

Revenue confirm 'operational phase' of TWSS now in place

07 May 2020
Revenue update on additional measures to support businesses and Debt Warehousing Scheme

06 May 2020
eBrief No. 076/20 - Capital Gains Tax - rate of charge, annual exempt amount, computation of companies' chargeable gains etc.

eBrief No. 077/20 - The application of the Capital Goods Scheme and the VAT treatment of Donations or Gifts of goods or meals

Revenue seize 8.4 million cigarettes at Dublin Port

05 May 2020
eBrief No. 073/20 - Exemption in respect of compensation for certain living donors

eBrief No. 074/20 - Special Assignee Relief Programme (SARP)

eBrief No. 075/20 - Temporary Wage Subsidy Scheme (TWSS) - Operational Phase

Revenue seize 9 million cigarettes at Dublin Port

02 May 2020
Revenue confirms 'warehousing' of COVID-19 related tax debt for businesses

01 May 2020
Revenue seize drugs worth €800,000 in Dublin

April 2020

30 April 2020
eBrief No. 071/20 - Excise Duty Rates on Energy Products and Electricity Manual

eBrief No. 072/20 - Tax and Duty Manual Part 15-01-18 - One Parent Family Credit

29 April 2020
eBrief No. 070/20 - Capital Gains Tax - interests in trusts, treatment of shares and securities, etc.

28 April 2020
eBrief No. 069/20 - Diesel Rebate Scheme Compliance Procedures Manual

24 April 2020
eBrief No. 067/20 - Tobacco Products Tax Manual

eBrief No. 068/20 - Guidelines for Article 9 Correlative Adjustment claims