Revenue eBrief No. 199/24

15 July 2024

Stamp Duty Manual - Part 4 Adjudication and Appeals - updated

Part 4 of the Stamp Duties Consolidation Act 1999 provides for the making of Stamp Duty assessments (section 20 SDCA 1999) and appeals against Stamp Duty assessments (section 21 SDCA 1999). This manual has been updated and refreshed throughout and now includes details of the e-stamping regulations in the context of amending a self assessment.