Revenue eBrief No. 181/24
01 July 2024
Schedule E Basis of Charge
Tax and Duty Manual - Part 05-01-08 Schedule E Basis of Charge - has been updated with the following changes:
- The title of the TDM has been updated.
- The layout of the manual has been updated to improve ease of reference to relevant guidance starting with the most up to date guidance.
- References to the position pre-1 January 2018 have been moved to paragraph 5 of the manual.
- Improvements to content in paragraphs 1 and 2, and updates to paragraph 5, including additional hyperlinks and updated examples where relevant.