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.