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Tá an chuid seo den suíomh idirlín ar fáil i mBéarla amháin i láthair na huaire.
Subscribe to eBriefs and stay up-to-date with the latest technical information from Revenue. Please note: this link will bring you to an external website for registration.
01 July 2025 Revenue eBrief No. 130/25 Addresses in Company cases
Revenue eBrief No. 129/25 Collection Tax and Duty Manuals (TDM) updated
30 June 2025 Revenue eBrief No. 128/25 Vehicle Registration Tax Manual Section 10
26 June 2025 Revenue eBrief No. 127/25 VAT Treatment of Admission to events
24 June 2025 Revenue eBrief No. 126/25 Relevant Contracts Tax
25 June 2025 Revenue eBrief No. 125/25 Real Estate Investment Trusts (REITs) January 2026 filing and updated REIT Forms
23 June 2025 Revenue eBrief No. 124/25 Waiver of exemption – Transitional Measures
Revenue eBrief No. 123/25 Permanent Health Benefit contributions
Revenue eBrief No. 122/25 Taxation of Short-Term Illness Benefit & Occupational Injury Benefit (from DSP)
Revenue eBrief No. 121/25 Taxation of Children's Pensions payable under Pension Schemes
17 June 2025 Revenue eBrief No. 120/25 The taxation of deposit interest income: source, rates applicable and reporting obligations
16 June 2025 Revenue eBrief No. 119/25 Schedule 1 - Consanguinity relief
Revenue eBrief No. 118/25 The adoption of the Directive on administrative cooperation in the field of taxation (DAC) as amended and OECD equivalent frameworks into Irish legislation
12 June 2025 Revenue eBrief No. 117/25 Level 1 Compliance Programme – Debt Warehousing Scheme
11 June 2025 Revenue eBrief No. 116/25 Guidance Manual on Simplified Procedures
06 June 2025 Revenue eBrief No. 115/25 Guidelines for Phased Payment Arrangements
04 June 2025 Revenue eBrief No. 114/25 Guide to Excise Licences - Gambling Act 2024
Revenue eBrief No. 113/25 Overview of EU VAT SME Scheme
30 May 2025 Revenue eBrief No. 112/25 Vehicle Registration Tax Manual Section 3
29 May 2025 Revenue eBrief No. 111/25 Euroclear and Crest Electronic Share Trading Tax and Duty Manual Updates
Revenue eBrief No. 110/25 iXBRL - Notification of withdrawal of facility to upload draft Financial Statements in iXBRL format and taxonomies update
23 May 2025 Revenue eBrief No. 109/25 Guidelines for Registration for IT, CT, RCT, PREM and Certain Other Taxheads
Revenue eBrief No. 108/25 Agents Guide to the Collector-General's Division
22 May 2025 Revenue eBrief No. 107/25 Charities and sports bodies on-line applications for tax exemption
19 May 2025 Revenue eBrief No. 106/25 Pensions Manual - Chapters 1, 24 and 31 updated
Revenue eBrief No. 105/25 Pension Manual Chapter 7 amended
16 May 2025 Revenue eBrief No. 104/25 RZLT Information sessions
Revenue eBrief No. 103/25 Sub-Postmasters & Social Welfare Branch Managers - Taxation and PRSI
Revenue eBrief No. 102/25 Corporation Tax: General Background
15 May 2025 Revenue eBrief No. 101/25 High-Income Individuals' Restriction Tax Year 2010 onwards
14 May 2025 Revenue eBrief No. 100/25 Agent's Guide to the Collector General's Division
Revenue eBrief No. 099/25 Guidelines for charging interest on late payment through Revenue Debt Management Systems (DMS)
08 May 2025 Revenue eBrief No. 098/25 Guidance on Pillar Two - Administration
07 May 2025 Revenue eBrief No. 097/25 Stamp Duty Manual – Part 2: Charging and Stamping of Instruments
06 May 2025 Revenue eBrief No. 096/25 Filing a Return
Revenue eBrief No. 095/25 Participation exemption for certain foreign distributions
Revenue eBrief No. 094/25 Updates to Computation of Case I and II profits or gains of a company (corporation tax)
02 May 2025 Revenue eBrief No. 093/25 Investment Undertakings
01 May 2025 Revenue eBrief No. 092/25 Stamp Duty Manual - Section 31D: Cancellation schemes of Arrangement
Revenue eBrief No. 091/25 Stamp Duty Manual - Section 8C: Expression of Doubt
25 April 2025 Revenue eBrief No. 090/25 Excise Duty Rate Changes on Energy Products – 1 May 2025
Revenue eBrief No. 089/25 VAT Postponed Accounting
24 April 2025 Revenue eBrief No. 088/25 Pay and File Extension Date - 2025
23 April 2025 Revenue eBrief No. 087/25 Credit in respect of tax deducted from emoluments of certain directors and employees
16 April 2025 Revenue eBrief No. 086/25 Alcohol Products Tax and Reliefs
Revenue eBrief No. 085/25 The General Anti Avoidance Rule and Protective Notifications
15 April 2025 Revenue eBrief No. 084/25 Member of State & State Sponsored Committees, Boards, Commissions & other Bodies
Revenue eBrief No. 083/25 Taxation of payments made to Home Tutors by the Department of Education
Revenue eBrief No. 082/25 Securitisation Regulation: Notification of Investment
11 April 2025 Revenue eBrief No. 081/25 Tax Treatment of CervicalCheck Payments
07 April 2025 Revenue eBrief No. 080/25 VAT Repayment Offset
Revenue eBrief No. 079/25 Quick Start Guide to Residential Zoned Land Tax
02 April 2025 Revenue eBrief No. 078/25 Local Property Tax Direct Debit Guidelines
01 April 2025 Revenue eBrief No. 077/25 Remote Working Relief
Revenue eBrief No. 076/25 Update to the Manual Customs Treatment of Gifts and Low Value Consignments
Revenue eBrief No. 075/25 The Provision of Staff Awards
31 March 2025 Revenue eBrief No. 074/25 Expenditure on Approved Buildings and Gardens
24 March 2025 Revenue eBrief No. 073/25 Operational guidelines in relation to the submitting of a return for Residential Zoned Land Tax (RZLT) for customers and their agents.
21 March 2025 Revenue eBrief No. 072/25 PAYE Services: Online Unemployment Repayment
Revenue eBrief No. 071/25 RZLT Registration and Site Transfer/Sale Customer Guidance update
20 March 2025 Revenue eBrief No. 070/25 Section 486B TCA 1997 Relief for investment in renewable energy generation
19 March 2025 Revenue eBrief No. 069/25 ROS - Return Preparation Facility (RPF)
Revenue eBrief No. 068/25 Application of Part 41A - Full self assessment
Revenue eBrief No. 067/25 Road Haulier Drivers (Employees) - Subsistence Rates
Revenue eBrief No. 066/25 Capital Acquisitions Tax (CAT) Part 15 – Insurance Policies
18 March 2025 Revenue eBrief No. 065/25 Income Tax Processing for Temporary Assignees Manual
14 March 2025 Revenue eBrief No. 064/25 Requests for Clearance – Disposal of Land and Buildings (i.e. Specified assets) by non-resident vendors
13 March 2025 Revenue eBrief No. 063/25 Form P11D
Revenue eBrief No. 062/25 Schedule E expense deductions for employed consultants and non-consultant hospital doctors (NCHDs)
Revenue eBrief No. 061/25 Capital Acquisitions Tax Manual – CAT Part 02 – Statement of Affairs (Probate) Form SA.2
12 March 2025 Revenue eBrief No. 060/25 Deduction for statutory registration fees paid to the Health and Social Care Professionals Council (CORU)
Revenue eBrief No. 059/25 Overseas Employers, Overseas Employees and Employees Seconded from Overseas
11 March 2025 Revenue eBrief No. 058/25 Tax Treatment of the reimbursement of expenses of travel and subsistence to office holders and employees
07 March 2025 Revenue eBrief No. 057/25 New Revenue Customer Charter
06 March 2025 Revenue eBrief No. 056/25 The Employers' Guide to PAYE from 1 January 2019
04 March 2025 Revenue eBrief No. 055/25 Manual relating to the Exportation of Dual Use Goods
03 March 2025 Revenue eBrief No. 054/25 Guidance on Relief for investment in innovative enterprises – Chapter 6A of Part 19 TCA 1997
28 February 2025 Revenue eBrief No. 053/25 Guidelines for Agents and Customers regarding the Agent e-linking process
27 February 2025 Revenue eBrief No. 052/25 Return of Values - Investment Undertakings
26 February 2025 Revenue eBrief No. 051/25 VAT Treatment relevant to Taxi drivers
Revenue eBrief No. 050/25 VAT Treatment of heat pump heating systems
20 February 2025 Revenue eBrief No. 049/25 Customs Temporary Admission Manual
Revenue eBrief No. 048/25 Guide to Excise Licences - Gambling Act 2024
19 February 2025 Revenue eBrief No. 047/25 Guide to Exchange of Information
18 February 2025 Revenue eBrief No. 046/25 Procedures for Personal Insolvency Caseworking
17 February 2025 Revenue eBrief No. 045/25 Global Minimum Level of Taxation for Multinational Enterprise Groups and Large-Scale Domestic Groups in the Union
Revenue eBrief No. 044/25 Share Reporting Obligations 2024
Revenue eBrief No. 043/25 Capital Acquisitions Tax Collector General's Guidelines
Revenue eBrief No. 042/25 Employer Provided Vehicles
14 February 2025 Revenue eBrief No. 041/25 Annual Average Exchange Rates
Revenue eBrief No. 040/25 Guidelines on PAYE Assessments
13 February 2025 Revenue eBrief No. 039/25 Movement of Excisable Products
12 February 2025 Revenue eBrief No. 038/25 Small Benefit Exemption
Revenue eBrief No. 037/25 Mandatory Licences for Employees in Private Security
Revenue eBrief No. 036/25 Manual on EU Sanctions in response to the situation in Ukraine
10 February 2025 Revenue eBrief No. 035/25 Guide to Excise Licences - Gambling Act 2024
06 February 2025 Revenue eBrief No. 034/25 Company Charge to Income Tax on Loans to Participators
05 February 2025 Revenue eBrief No. 033/25 Provisions relating to the residence of individuals
Revenue eBrief No. 032/25 VAT and Employer Income Tax/PRSI/USC/LPT - Direct Debit Guidelines
04 February 2025 Revenue eBrief No. 031/25 Part 22A-01-01 – Guidance on the Residential Zoned Land Tax – Part 22A TCA 1997
31 January 2025 Revenue eBrief No. 030/25 Charges on income for Corporation Tax purposes
28 January 2025 Revenue eBrief No. 029/25 Stamp Duty Manual – Part 7: Exemptions and Reliefs from Stamp Duty
27 January 2025 Revenue eBrief No. 028/25 Rent Tax Credit
Revenue eBrief No. 027/25 Charitable Tax Exemption
Revenue eBrief No. 026/25 Part 18D-00-01 - Universal Social Charge
Revenue eBrief No. 025/25 Exemption in respect of annual allowance for reserve members of the Garda Síochána
24 January 2025 Revenue eBrief No. 024/25 Personal Importation of Live Animals and Products of Animal Origin
Revenue eBrief No. 023/25 Controlled Foreign Company Rules
Revenue eBrief No. 022/25 Section 996 Taxes Consolidation Act 1997
Revenue eBrief No. 021/25 Stamp Duty Manual for Section 81D SDCA 1999 Leases of farmland updated
23 January 2025 Revenue eBrief No. 020/25 Import Payment Methods
Revenue eBrief No. 019/25 Operational guidelines for Residential Zoned Land Tax- Site Registration
Revenue eBrief No. 018/25 Operational guidelines for the transfer or sale of a relevant site for Residenial Zoned Land Tax
22 January 2025 Revenue eBrief No. 017/25 Electronic Relevant Contracts Tax System
Revenue eBrief No. 016/25 Stamp Duty Manual - Part 7: Section 83D - Repayment of stamp duty where land used for residential development.
21 January 2025 Revenue eBrief No. 015/25 Section 481A Digital Games Corporation Tax Credit
20 January 2025 Revenue eBrief No. 014/25 Surcharge on Certain Undistributed Income of Close Companies
17 January 2025 Revenue eBrief No. 013/25 Transit Customs Operational Guide
16 January 2025 Revenue eBrief No. 012/25 Receivership - Revenue Caseworking Guidelines
15 January 2025 Revenue eBrief No. 011/25 Review of Opinions or Confirmations
11 January 2025 Revenue eBrief No. 010/25 Living City Initiative
10 January 2025 Revenue eBrief No. 009/25 Research and Development (R&D) Corporation Tax Credit
07 January 2025 Revenue eBrief No. 008/25 CAT Part 26 – Reporting requirement in relation to gifts in respect of certain loans
Revenue eBrief No. 007/25 Capital Acquisitions Tax Manual Part 23- Capital Acquisitions Tax (CAT) exemptions
06 January 2025 Revenue eBrief No. 006/25 Part 38-04-14 - Non-Routine Revenue Powers
Revenue eBrief No. 005/25 Investment Undertakings
Revenue eBrief No. 004/25 Stamp Duty Guidance Updated
02 January 2025 Revenue eBrief No. 003/25 Section 31C Shares deriving value from immovable property stituated in the State
Revenue eBrief No. 002/25 Taxation of foreign retirement lump sums
Revenue eBrief No. 001/25 VAT Treatment of heat pump heating systems
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