eBrief

2022

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Subscribe to eBriefs and stay up-to-date with the latest technical information from Revenue. Please note: this link will bring you to the Newsweaver website for registration.

June

30 June 2022
Revenue eBrief No. 138/22
Irish Real Estate Funds (IREF) July 2022 filing - updated Form IREF available

29 June 2022
Revenue eBrief No. 137/22
Guidance on the Anti-hybrid rules

Revenue eBrief No. 136/22
Non-resident students exercising a short-term employment in the State

28 June 2022
Revenue eBrief No. 135/22
Payment and receipt of interest and royalties without deduction of income tax

27 June 2022
Revenue eBrief No. 134/22
myAccount User Manual

24 June 2022
Revenue eBrief No. 133/22
Revenue Pensions Manual - abolition of Approved Minimum Retirement Fund requirement

Revenue eBrief No. 132/22
Share Schemes manual - recent updates

Revenue eBrief No. 131/22
Provision of Guarantee in cases of Phased Payments

22 June 2022
Revenue eBrief No. 130/22
Chapter 3 Pensions Manual - Employee Contributions

21 June 2022
Revenue eBrief No. 129/22
Code of Practice in determining Employment status (Employed or Self-Employed)

Revenue eBrief No. 128/22
Employed person taking care of an incapacitated individual

20 June 2022
Revenue eBrief No. 127/22
Guidelines for Article 9 Correlative Adjustment claims

Revenue eBrief No. 126/22
Accelerated wear and tear allowances for gas vehicles and refuelling equipment

Revenue eBrief No. 125/22
Individuals described as 'locums' engaged in the fields of medicine, health care and pharmacy

17 June 2022
Revenue eBrief No. 124/22
Guidelines on the Processing of Online Tax Evasion Reports

13 June 2022
Revenue eBrief No. 123/22
Expression of Doubt (Full Self Assessment) IT/CT/CGT

10 June 2022
Revenue eBrief No. 122/22
Tax and Duty Manual Part 34-00-10

03 June 2022
Revenue eBrief No. 121/22
Corporation Tax: Losses in transactions from which income would be chargeable under Case IV or V of Schedule D (section 399 TCA 1997)

May

31 May 2022
Revenue eBrief No. 120/22
On-line Payments of Tax

Revenue eBrief No. 119/22
Charitable Tax Exemption - Tax exemption for charities under section 207 and 208 Tax Consolidation Act 1997

Revenue eBrief No. 118/22
Share fishing

30 May 2022
Revenue eBrief No. 117/22
Pensions Manual Amended

Revenue eBrief No. 116/22
C&E Online Payments in ROS and myAccount

26 May 2022
Revenue eBrief No. 115/22
National Co-op Farm Relief Service Operators

25 May 2022
Revenue eBrief No. 114/22
Schedule E Basis of Charge with effect from Year of Assessment 2018

23 May 2022
Revenue eBrief No. 113/22
VAT treatment of depositary services and global custody services

21 May 2022
Revenue eBrief No. 112/22
VAT Treatment of eGaming Services

18 May 2022
Revenue eBrief No. 111/22
Case V excess capital allowances and Case V losses: Order of set-off for individuals and between jointly assessed spouses and civil partners

17 May 2022
Revenue eBrief No. 110/22
Tax treatment of the Pandemic Special Recognition Payment to frontline healthcare workers

13 May 2022
Revenue eBrief No. 109/22
VAT - Postponed Accounting

Revenue eBrief No. 108/22
Capital Acquisitions Tax Manual Part 19: Miscellaneous updated

10 May 2022
Revenue eBrief No. 107/22
Stamp Duty Tax and Duty Manual "Section 81D: Leases of Farmland" updated

06 May 2022
Revenue eBrief No. 106/22
Stamp Duty Tax and Duty Manual "Section 83D Residential Development Refund Scheme" updated

05 May 2022
Revenue eBrief No. 105/22
Import of Motor Vehicles from the UK

Revenue eBrief No. 104/22
Exempt Unit Trusts (EUTs)

03 May 2022
Revenue eBrief No. 103/22
Taxation of Part Time Lecturers/Teachers/Trainers

April

29 April 2022
Revenue eBrief No. 102/22
Solid Fuel Carbon Tax Compliance Procedures Manual

Revenue eBrief No. 101/22
Accounting for Mineral Oil Tax Manual

Revenue eBrief No. 100/22
Excise Duty Rates on Energy Products and Electricity Taxes

Revenue eBrief No. 099/22
Compliance Intervention Framework

Revenue eBrief No. 098/22
Horticultural Repayment Relief Guide

28 April 2022
Revenue eBrief No. 097/22
Provision of Services in Irish

27 April 2022
Revenue eBrief No. 096/22
Disability Allowance - Disabled Person's Rehabilitation Allowance

Revenue eBrief No. 095/22
Taxation of crypto-asset transactions

Revenue eBrief No. 094/22
The Taxation of Offshore Funds Managed in Ireland and the Taxation of Non-Resident Persons Utilising the Services of an Independent Authorised Agent resident in Ireland

22 April 2022
Revenue eBrief No. 093/22
Revenue Tax and Duty Manual "Section 83E: Repayment of stamp duty where certain residential units leased (social housing)" updated

Revenue eBrief No. 092/22
Tax treatment of Covid-19 Related Lay-off Payments (CRLP) to employees in respect of reckonable service

19 April 2022
Revenue eBrief No. 091/22
CAT Part 02 - Statement of Affairs (Probate) Form SA.2

14 April 2022
Revenue eBrief No. 090/22
Tax treatment of Ukrainian citizens who work remotely in the State for Ukrainian employers

13 April 2022
Revenue eBrief No. 089/22
Examinership Caseworker Guidelines

12 April 2022
Revenue eBrief No. 088/22
Pay & File Extension Date - 2022

08 April 2022
Revenue eBrief No. 087/22
Cost of Living Allowance for Clergy

Revenue eBrief No. 086/22
Stamp Duty Manual - Schedule 1: Stamp Duties on Instruments - updated

07 April 2022
Revenue eBrief No. 085/22
Examinership Caseworking Guidelines

06 April 2022
Revenue eBrief No. 084/22
Payment made without deduction of Income Tax

05 April 2022
Revenue eBrief No. 083/22
Payments on Termination of an Office or Employment or Removal from an Office or Employment

01 April 2022
Revenue eBrief No. 082/22
Guide to C&E Reports available through Revenue's Online System (ROS)

Revenue eBrief No. 081/22
Irish Real Estate Funds (IREFs) declaration forms

Revenue eBrief No. 080/22
New Rates of Mineral Oil Tax (MOT) for 1 April 2022

Revenue eBrief No. 079/22
Childcare Services Relief

Revenue eBrief No. 078/22
EU Mandatory Disclosure of Reportable Cross-Border Arrangements

March

30 March 2022
Revenue eBrief No. 077/22
Tax Treatment of Flight Crew Members

28 March 2022
Revenue eBrief No. 076/22
Taxation Issues for Registered Farm Partnerships

Revenue eBrief No. 075/22
Relief for increase in carbon tax on farm diesel

Revenue eBrief No. 074/22
Stock relief - farming trades

25 March 2022
Revenue eBrief No. 073/22
PAYE Services-Review your Tax

Revenue eBrief No. 072/22
Payment of Preliminary Corporation Tax

Revenue eBrief No. 071/22
myAccount User Manual

Revenue eBrief No. 070/22
Taxation of non-resident landlords

24 March 2022
Revenue eBrief No. 069/22
Remote Working Relief

23 March 2022
Revenue eBrief No. 068/22
Stamp Duty Manual - Electronic Share Trading In Euroclear Bank- updated

21 March 2022
Revenue eBrief No. 067/22
Customs Import Procedures Manual

15 March 2022
Revenue eBrief No. 066/22
Interpretation of Corporation Tax Acts

Revenue eBrief No. 065/22
Update to manual Part 13-02-05 Surcharge of Certain Undistributed Income of Close Companies

Revenue eBrief No. 064/22
Income tax treatment of married persons and civil partners

14 March 2022
Revenue eBrief No. 063/22
Manual on EU sanctions in response to the situation in Ukraine

Revenue eBrief No. 062/22
Update of Budget 2022 Excise Duty Rates TDM - New rates of Mineral Oil Tax (MOT) for 1 May 2022

11 March 2022
Revenue eBrief No. 061/22
Bulk Processing of Income Tax Returns for Temporary Assignees of LCD Employers

Revenue eBrief No. 060/22
Guidelines for Issuing Manual Annual P35 Estimates and Amended Estimates

09 March 2022
Revenue eBrief No. 059/22
Social Welfare Pensions and Allowances

Revenue eBrief No. 058/22
Relief for Investment in Corporate Trades

08 March 2022
Revenue eBrief No. 057/22
Stamp Duty Manual - Part 4: Assessment and Appeals - Updated

07 March 2022
Revenue eBrief No. 056/22
Importation of Plants and Plant Products

Revenue eBrief No. 055/22
Relief for increase in carbon tax on farm diesel (section 664A TCA 1997)

04 March 2022
Revenue eBrief No. 054/22
Annual average exchange rates and Lloyds sterling conversion rates

Revenue eBrief No. 053/22
Stock relief - young trained farmers

02 March 2022
Revenue eBrief No. 052/22
Manual on EU Sanctions in Response to the Situation in Ukraine

Revenue eBrief No. 051/22
Community Employment Schemes and Job Initiative Projects

01 March 2022
Revenue eBrief No. 050/22
Transborder Workers Relief COVID-19 Temporary Concession

Revenue eBrief No. 049/22
Benefit in kind on employer provided vehicles

Revenue eBrief No. 048/22
Changes to personal tax credits and standard rate cut-off point

Revenue eBrief No. 047/22
Form P11D

February

25 February 2022
Revenue eBrief No. 046/22
VAT Groups

Revenue eBrief No. 045/22
Section 56 zero-rating of goods and services

Revenue eBrief No. 044/22
Requests for clearance in death cases

Revenue eBrief No. 043/22
VAT Treatment of Staff Secondments

24 February 2022
Revenue eBrief No. 042/22
Stamp Duty Manual - Section 79: Associated Companies Relief - updated

23 February 2022
Revenue eBrief No. 041/22
Stamp duty manual - Section 83D: Residential development refund scheme - updated

Revenue eBrief No. 040/22
Taxation of Couriers

21 February 2022
Revenue eBrief No. 039/22
Controlled Foreign Company Rules

Revenue eBrief No. 038/22
Exchange Traded Funds

18 February 2022
Revenue eBrief No. 037/22
Share Schemes 2021 filing obligations

16 February 2022
Revenue eBrief No. 036/22
Filing Guidelines for DAC2-Common Reporting Standard

15 February 2022
Revenue eBrief No. 035/22
Help to Buy (HTB)

Revenue eBrief No. 034/22
Stamp duty Tax & Duty Manual Part 2: Charging and Stamping of Instruments

14 February 2022
Revenue eBrief No. 033/22
Exempt Unit Trust (EUT) February 2022 Filing - Updated Form EUT1 available

Revenue eBrief No. 032/22
Common Contractual Fund (CCF) February 2022 Filing – Updated Form CCF1 available

11 February 2022
Revenue eBrief No. 031/22
New Code of Practice for Revenue Compliance Interventions

Revenue eBrief No. 030/22
Part 10 Enforcement - Sections 127 - 13A

Revenue eBrief No. 029/22
Income tax return form 2021 - ROS Form 11

10 February 2022
Revenue eBrief No. 028/22
State Aid Transparency Requirements

09 February 2022
Revenue eBrief No. 027/22
Guidelines for Registration for IT, CT, RCT, PREM and Certain Minor Taxheads

Revenue eBrief No. 026/22
Third Party Returns - Requirement to report information automatically

01 February 2022
Revenue eBrief No. 025/22
Part 09 – Levies - Sections 123-126C

Revenue eBrief No. 024/22
Section 126AA Bank Levy

January

31 January 2022
Revenue eBrief No. 023/22
Local property tax: valuation of properties and non-liable diplomatic properties

Revenue eBrief No. 022/22
Import of Motor Vehicles from the UK

Revenue eBrief No. 021/22
Introduction to Stamp Duty Manual

28 January 2022
Revenue eBrief No. 020/22
Local property tax: amendment of TDMs Part 09-01 (Appeals) and Part 07-02 (Surcharge)

26 January 2022
Revenue eBrief No. 019/22
Stamp Duty Manuals

Revenue eBrief No. 018/22
Capital Acquisitions Tax - Exemptions from CAT

24 January 2022
Revenue eBrief No. 017/22
Part 42-04-55 - National Co-op Farm Relief Service Operators

21 January 2022
Revenue eBrief No. 016/22
PAYE/USC Regulations - Emergency Tax

Revenue eBrief No. 015/22
Exemption of certain income arising to specified non-commercial state-sponsored bodies

20 January 2022
Revenue eBrief No. 014/22
Universal Social Charge

Revenue eBrief No. 013/22
Non-Residents and Tax Credits

19 January 2022
Revenue eBrief No. 012/22
eCG50 - Guide for Applicants

Revenue eBrief No. 011/22
Revenue documentation to verify personal addresses for non-Revenue purposes

Revenue eBrief No. 010/22
Pensions Manual Update

Revenue eBrief No. 009/22
High income individuals' restriction - income chargeable to tax at the standard rate in joint assessment cases

18 January 2022
Revenue eBrief No. 008/22
Charitable Donation Scheme Tax relief for donations to approved bodies

Revenue eBrief No. 007/22
Sea-going Naval Personnel Tax Credit

Revenue eBrief No. 006/22
Credit in respect of tax deducted from emoluments of certain directors and employees

Revenue eBrief No. 005/22
Charitable Tax Exemption

Revenue eBrief No. 004/22
Pre-letting expenditure in respect of vacant residential premises

17 January 2022
Revenue eBrief No. 003/22
Repayment of appropriate tax to first time purchasers section 266A TCA 1997

Revenue eBrief No. 002/22
Amendments made by Finance Act 2021 to section 486C TCA 1997, start -up relief for companies.

12 January 2022
Revenue eBrief No. 001/22
Section 481 Film Corporation Tax Credit