News

March 2023

23 March 2023
Revenue eBrief No.079/2023 - Filing Guidelines for Foreign Account Tax Compliance Act (FATCA)

22 March 2023
Revenue eBrief No. 077/23 – Share Schemes - Chapter 2 - Restricted Stock Units (RSUs)

Revenue eBrief No.078/2023 - Stamp Duty Manual - Section 80: Reconstructions or Amalgamations of Companies

Warning: Bogus phone calls

21 March 2023
Revenue eBrief No.075/2023 - Returns by Employers in Relation to Reportable Benefits

Revenue eBrief No.076/2023 - Stamp Duty Manual Part 9 - Section 126AA Bank Levy - updated

Revenue seize contraband at Rosslare Europort and in Louth worth over €617,000

20 March 2023
Revenue eBrief No. 073/23 - Capital Acquisitions Tax Manual - Part 24 Dwelling House Exemption

Revenue eBrief No. 074/23 - The provision of staff awards

Revenue seize cocaine worth over €2,400,000 at Rosslare Europort

16 March 2023
Revenue eBrief No. 068/23 - Annual average exchange rates and Lloyds sterling conversion rates

Revenue eBrief No. 069/23 - Examinership Caseworking Guidelines

Revenue eBrief No. 070/23 - Geographical Indication for Irish Whiskey and Irish Poteen Manual

Revenue eBrief No. 071/23 - The Provision of Preferential Loans has been updated

Revenue eBrief No. 072/23 - Controlled Foreign Company Rules - Finance Act 2022

Revenue seize contraband worth over €600,000 in Dublin, Cork and Meath

15 March 2023
Revenue eBrief No. 063/23 – Pensions Manual amended

Revenue eBrief No. 064/23 – Part 15-02A-02

Revenue eBrief No. 065/23 – Representative Church Body - Cost of living Accommodation Allowance

Revenue eBrief No. 066/23 - Stamp Duty Manual Part 10 Enforcement - Sections 127 - 13A

Revenue eBrief No. 067/23 - Stamp Duty Tax and Duty Manual Part 9 - Levies

Revenue seize herbal cannabis worth €1,100,000 in Kildare

14 March 2023
Revenue eBrief No. 056/23 – Double deduction of tax at source: credit through PAYE system for non-refundable foreign tax

Revenue eBrief No. 057/23 – Tax and Duty Manuals Payments on Termination of an Office or Employment or Removal from an Office or Employment and Pensions Manual - Appendix V have been amended

Revenue eBrief No. 058/23 – Stamp Duty Manual - Section 83E: Repayment of Stamp Duty where certain residential units leased (social housing) - Updated

Revenue eBrief No. 059/23 Exemption from Income Tax in respect of Certain Payments made under Employment Law

Revenue eBrief No. 060/23 - TDM 04-08-11 Pre-letting Expenses

Revenue eBrief No. 062/23 - Capital Acquisitions Tax Manuals Parts 10 and 11 – updated

13 March 2023
Revenue eBrief No. 055/23 – Capital Acquisitions Tax Manual - Part 12 Business Relief

ROS availability

10 March 2023
Revenue eBrief No. 053/23 – Guidelines for using the Court process to pursue tax liabilities

Revenue eBrief No. 054/23 – Exempt Unit Trust (EUT) February 2023 Filing - Deadline extension and Updated Form EUT1 available

Revenue seize approximately €1,780,000 in cash at Dublin Airport

09 March 2023
Revenue eBrief No. 052/23 – Stamp Duty Manual Part 7: section 81AA - Transfers of land to young trained farmers

Revenue seize drugs worth over €223,000 in Athlone

08 March 2023
Revenue eBrief No. 050/23 - Revenue eBrief: ROS – Return Preparation Facility (RPF) updated

Revenue seize cash and contraband alcohol, tobacco and medicine products

07 March 2023
Revenue eBrief No. 049/23 - EU Sanctions in response to situation in Ukraine

Revenue eBrief No. 051/23 - PAYE Refunds Failure by Employer to furnish returns

Revenue publishes list of tax defaulters

06 March 2023
Revenue eBrief No. 046/23 - Stamp Duty Manual - Section 83F: Repayment of Stamp Duty for Cost Rental Dwellings - Updated

Revenue eBrief No. 047/23 - Employee payroll tax deductions in relation to non-Irish employments

Revenue eBrief No. 048/23 - Payment of Preliminary Corporation Tax

Revenue seize Benzodiazepine tablets worth €175,000 in Dublin

03 March 2023
Revenue eBrief No. 045/23 - The Administration & Control of Tax Warehouses Manuals Parts 1, 2 & 3

02 March 2023
Career opportunities

Important notice about changes to the TBESS

01 March 2023
Revenue eBrief No. 043/23 – C&E Tan reports available on ros

Revenue eBrief No. 044/23 - Updated guidelines for the Temporary Business Energy Support Scheme (TBESS)

Revenue seize herbal cannabis at Dublin Port and chewing tobacco in Meath

Revenue seize herbal cannabis worth €200,000 in Limerick

February 2023

28 February 2023
Revenue seize herbal cannabis worth €70,000 in Kildare

27 February 2023
Revenue eBrief No. 039/23 – Part 02-04-01 - Tax Equalisation Arrangements

Revenue eBrief No. 040/23 - Foreign Account Tax Compliance Act (FATCA)

Revenue eBrief No. 041/23 - Capital Acquisitions Tax Manual - Part 15 Insurance Policies

Revenue eBrief No. 042/23 - PAYE/USC Regulations - Emergency Tax

24 February 2023
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

Revenue eBrief No. 038/23 – Amendments to Revenue Pensions Manual

23 February 2023
Revenue eBrief No. 035/23 – Stamp Duty Manual - "Schedule 1 to Stamp Duties Consolidation Act 1999" - Updated

Revenue eBrief No. 036/23 – Pensions Manual Updated

Revenue seize tobacco, cigarettes and herbal cannabis worth almost €4.9 million

21 February 2023
Revenue eBrief No. 034/23 – Help to Buy (HTB)

Revenue seize alcohol worth almost €89,000 at Rosslare Europort

16 February 2023
Revenue eBrief No. 031/23 – Stamp Duty Manual - Section 81D relief on certain leases of farmland

Revenue eBrief No. 032/23 – Share Schemes Manual - Chapter 13 updated

Revenue eBrief No. 033/23 - Claiming tax relief for Health Expenses

14 February 2023
Revenue seize almost 8 million cigarettes at Dublin Port

09 February 2023
Revenue seize cash and alcohol worth €105,000 at Dublin Port and Rosslare Europort

08 February 2023
Revenue seize drugs worth €303,000 in Athlone

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.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

Revenue update on 2022 PAYE Tax Returns – over 120,000 claims for Rent Tax Credit

01 February 2023
Revenue eBrief No. 024/23 – Stamp Duty Tax and Duty Manual Section 81C: Farm Consolidation Relief updated

Revenue seize herbal cannabis worth over €240,000 at Shannon Airport

Warning: Latest email scam