Revenue eBrief No. 076/19

15 April 2019

Capital Acquisitions Tax collection and enforcement guidelines

Tax and Duty Manual Capital Acquisitions Tax Collection and Enforcement Guidelines has been updated as follows:

  • Paragraph 14 - has been retitled and is now called 'Instalments'. Content relating to 'Registration of the debt as a Voluntary Judgement Mortgagehas been deleted as it is no longer relevant.
  • Statement of Practice SP-CAT/1/90 (formerly Appendix 3) has been deleted as it is no longer relevant.

Paragraphs and appendices have been re-numbered following the deletions.