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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.
31 December 2021 Revenue eBrief No. 241/21 Share Schemes Manuals
Revenue eBrief No. 240/21 VAT Groups
30 December 2021 Revenue eBrief No. 239/21 Vehicle Registration Tax Manual - Section 1
24 December 2021 Revenue eBrief No. 238/21 Stamp Duty Insurance Levies (SDIL) January 2022 filings - updated SDIL Forms available
23 December 2021 Revenue eBrief No. 237/21 Concessional treatment for Corporation Tax - Presence of individuals in, or outside, the State
Revenue eBrief No. 236/21 Guidelines for requesting Mutual Agreement Procedure ("MAP") assistance in Ireland
Revenue eBrief No. 235/21 Finance Act 2021 - VAT Notes for Guidance
22 December 2021 Revenue eBrief No. 234/21 Review of Opinions/Confirmations
Revenue eBrief No. 233/21 Irish Real Estate Fund (IREF) January 2022 filings - updated Form IREF available
21 December 2021 Revenue eBrief No. 232/21 Customs Valuation
20 December 2021 Revenue eBrief No. 231/21 Employee payroll tax deductions in relation to non-Irish employments exercised in the State
Revenue eBrief No. 230/21 Relief for certain income from leasing of farm land
16 December 2021 Revenue eBrief No. 229/21 PAYE Exclusion Orders
15 December 2021 Revenue eBrief No. 228/21 Tax treatment of the reimbursement of expenses of travel and subsistence to office holders and employees
Revenue eBrief No. 227/21 Crest Manual
14 December 2021 Revenue eBrief No. 226/21 Research and Development (R&D) Tax Credit
Revenue eBrief No. 225/21 COVID-19 measures related to personal tax matters
13 December 2021 Revenue eBrief No. 224/21 Value Added Tax (VAT) Repayment Offset
09 December 2021 Revenue eBrief No. 223/21 Home Carer Tax Credit
03 December 2021 Revenue eBrief No. 222/21 Customs Manual on Preferential Origin
02 December 2021 Revenue eBrief No. 221/21 Local property tax: meaning of a "residential property"
Revenue eBrief No. 220/21 Tax Reference Numbers
29 November 2021 Revenue eBrief No. 219/21 Local property tax: income tax, corporation tax and capital gains tax surcharge
26 November 2021 Revenue eBrief No. 218/21 Stamp Duties Consolidation Act 1999: Part 9
Revenue eBrief No. 217/21 Local Property Tax: implications of sales and transfers of residential properties
24 November 2021 Revenue eBrief No. 216/21 Liquidation of Companies and other Company Law issues
22 November 2021 Revenue eBrief No. 215/21 RLS guide to interpreting legislation
19 November 2021 Revenue eBrief No. 214/21 Professional Services Withholding Tax
18 November 2021 Revenue eBrief No. 213/21 Concessional treatment for Corporation Tax - Presence of individuals in, or outside, the State
17 November 2021 Revenue eBrief No. 212/21 PAYE Services-Manage Your Tax
Revenue eBrief No. 211/21 Revenue announces extension to ROS Pay and File deadline 2021
12 November 2021 Revenue eBrief No. 210/21 Surcharge (Income Tax and Capital Gains Tax) for non-compliance with Local Property Tax (LPT)
Revenue eBrief No. 209/21 Relief for Energy Efficient Works
10 November 2021 Revenue eBrief No. 208/21 Commercial importation of live animals and products of animal origin
Revenue eBrief No. 207/21 ePSWT
09 November 2021 Revenue eBrief No. 206/21 Main Features of Income Tax Self Assessment
08 November 2021 Revenue eBrief No. 205/21 Guide to C&E Reports available on Revenue's Online System (ROS)
04 November 2021 Revenue eBrief No. 204/21 Agent's Guide to the Collector-General's Division
Revenue eBrief No. 203/21 Local Property Tax Direct Debit Guidelines
01 November 2021 Revenue eBrief No. 202/21 Incapacitated Child Tax Credit
Revenue eBrief No. 201/21 National Employer Helpline – revised telephone opening hours
28 October 2021 Revenue eBrief No. 200/21 Tax and Duty Manual on the Control and Examination of Baggage
27 October 2021 Revenue eBrief No. 199/21 Tax Treatment of Stock Lending and Sale and Repurchase (Repo) Transactions
26 October 2021 Revenue eBrief No. 198/21 Charities VAT Compensation Scheme
22 October 2021 Revenue eBrief No. 197/21 myAccount User Manual
Revenue eBrief No. 196/21 Mandatory Disclosure Guidance Notes
21 October 2021 Revenue eBrief No. 195/21 Central Register of Beneficial Ownership of Trusts
Revenue eBrief No. 194/21 Form 1 (IREF) 2020 Filing Deadline Extension
Revenue eBrief No. 193/21 Capital Acquisitions Tax Collection and Enforcement Guidelines
Revenue eBrief No. 192/21 Income Tax Return Form 2020 - ROS Form 11
Revenue eBrief No. 191/21 Tax Clearance for Standards in Public Office (SIPO) Applicants
20 October 2021 Revenue eBrief No. 190/21 ROS Pay and File 2021
15 October 2021 Revenue eBrief No. 189/21 Receipts Tracker in myAccount and ROS
14 October 2021 Revenue eBrief No. 188/21 Inward Processing - goods imported from the UK for repair
Revenue eBrief No. 187/21 Budget 2022 – Excise Duty Rates
12 October 2021 Revenue eBrief No. 186/21 Allowances and Reliefs for individuals over 65 and individuals caring for those over 65
Revenue eBrief No. 185/21 Outward Processing - goods sent to the UK for repair
11 October 2021 Revenue eBrief No. 184/21 Filing Guidelines for DAC6 (EU Mandatory Disclosure of Reportable Cross-Border Arrangements)
Revenue eBrief No. 183/21 Stamp duty: 10% rate of duty charged on the acquisition of multiple residential units
07 October 2021 Revenue eBrief No. 182/21 Procedures for Personal Insolvency Caseworking
Revenue eBrief No. 181/21 ROS Support for the 2021 Pay and File Period, Extended Opening Hours and Income Tax Warehousing
06 October 2021 Revenue eBrief No. 180/21 Referring Cases to Dedicated Enforcement Unit
27 September 2021 Revenue eBrief No. 179/21 Local property tax: exemptions and reliefs
Revenue eBrief No. 178/21 ROS Form CT1 2021 - the CT return for accounting periods ending in 2021
23 September 2021 Revenue eBrief No. 177/21 TDM on Tax Exemption and Marginal Relief updated
20 September 2021 Revenue eBrief No. 176/21 Exemption in respect of fuel grant
16 September 2021 Revenue eBrief No. 175/21 Revenue Job Assist
15 September 2021 Revenue eBrief No. 174/21 Guidelines for the application of Section 108C VAT Consolidation Act 2010
Revenue eBrief No. 173/21 Guidelines for the application of Section 108B VAT Consolidation Act 2010
10 September 2021 Revenue eBrief No. 172/21 Pensions - notification of absences or secondments
09 September 2021 Revenue eBrief No. 171/21 Revenue officers entering construction sites
07 September 2021 Revenue eBrief No. 170/21 Guide to Capital Acquisitions Tax Compliance Interventions
06 September 2021 Revenue eBrief No. 169/21 Section 110 companies
02 September 2021 Revenue eBrief No. 168/21 Customs Import Procedures Manual
Revenue eBrief No. 167/21 Provisions Relating to Residence of Individuals
Revenue eBrief No. 166/21 Control of Waste Shipments
Revenue eBrief No. 165/21 Stamp duty: sections 31E (10% rate of duty) and 83E (refund scheme) and miscellaneous minor TDM amendments.
01 September 2021 Revenue eBrief No. 164/21 Exchange Traded Funds
31 August 2021 Revenue eBrief No. 163/21 Share Schemes filing obligation (Form ESA) - extension of filing deadline
26 August 2021 Revenue eBrief No. 162/21 The Employers' Guide to PAYE
24 August 2021 Revenue eBrief No. 161/21 Common Reporting Standard (DAC2-CRS) - Passive NFEs with Controlling Persons in Multiple Jurisdictions
20 August 2021 Revenue eBrief No. 160/21 Charities and sports bodies on-line applications for tax exemption
19 August 2021 Revenue eBrief No. 159/21 Artists Exemption
11 August 2021 Revenue eBrief No. 158/21 Self-assessment – early filing and filing on ROS
06 August 2021 Revenue eBrief No. 157/21 Transborder Workers Relief
Revenue eBrief No. 156/21 Pension Scheme Approval - Administrative Matters
05 August 2021 Revenue eBrief No. 155/21 Customs Temporary Admission Procedure
Revenue eBrief No. 154/21 Manual on the Control and Examination of Baggage updated
04 August 2021 Revenue eBrief No. 153/21 Tax Relief for Health Expenses
03 August 2021 Revenue eBrief No. 152/21 Research Services Carried out by Third Level Educational Bodies
Revenue eBrief No. 151/21 Administration and Control of Tax Warehouses Manual (Part 2 Breweries,Microbreweries and Cider Manufacturers)
31 July 2021 Revenue eBrief No. 150/21 Guidelines for VAT Registration
30 July 2021 Revenue eBrief No. 149/21 MyEnquiries - tracking of enquiries - enquiry status
Revenue eBrief No. 148/21 Employer-provided benefits - new suite of Tax and Duty Manuals
29 July 2021 Revenue eBrief No. 147/21 Seafarer Allowance and Fisher Tax Credit
Revenue eBrief No. 146/21 eCG50 Guide - CG50A certificate issuing to ROS inboxes
28 July 2021 Revenue eBrief No. 145/21 Full self assessment - time limits for making enquiries and making or amending assessments
27 July 2021 Revenue eBrief No. 144/21 Central Register of Beneficial Ownership of Trusts
Revenue eBrief No. 143/21 Import One Stop Shop (IOSS) - registration procedure and reporting obligations for intermediaries
20 July 2021 Revenue eBrief No. 142/21 Filing Guidelines for DAC6 (EU Mandatory Disclosure of Reportable Cross-Border Arrangements)
19 July 2021 Revenue eBrief No. 141/21 Games and sports bodies exemptions
16 July 2021 Revenue eBrief No. 140/21 PAYE Exclusion Orders
15 July 2021 Revenue eBrief No. 139/21 Non-Routine Revenue Powers
13 July 2021 Revenue eBrief No. 138/21 Tax and Duty Manual Part 33-03-04 - Filing Guidelines for DAC6 (EU Mandatory Disclosure of Reportable Cross-Border Arrangements)
12 July 2021 Revenue eBrief No. 137/21 Filing and Paying Stamp Duty on Instruments
09 July 2021 Revenue eBrief No. 136/21 Payments on Termination of an Office or Employment or Removal from an Office or Employment
08 July 2021 Revenue eBrief No. 135/21 Part 38-04-06 - Statement of Affairs in audit and investigation
06 July 2021 Revenue eBrief No. 134/21 Representative Church Body - Cost of Living Accommodation Allowance
Revenue eBrief No. 133/21 Income tax return form 2020 - ROS Form 11
05 July 2021 Revenue eBrief No. 132/21 VAT Treatment of Intra-Community Distance Sales of Goods
01 July 2021 Revenue eBrief No. 131/21 Growth Shares
Revenue eBrief No. 130/21 Customs Manual on Import VAT
29 June 2021 Revenue eBrief No. 129/21 Euroclear Manual
Revenue eBrief No. 128/21 Pensions Manual Updated
25 June 2021 Revenue eBrief No. 127/21 Mineral Oil Traders Excise Licences Manual
24 June 2021 Revenue eBrief No. 126/21 VAT eCommerce Rules - 1 July 2021
23 June 2021 Revenue eBrief No. 125/21 Guidelines for the Exchange of Information between the Office of the Director of Corporate Enforcement (ODCE) and the Revenue Commissioners
Revenue eBrief No. 124/21 Personal Importation of live animals and products of animal origin
Revenue eBrief No. 123/21 Form ESA now available for download from Revenue website
21 June 2021 Revenue eBrief No. 122/21 Vehicle Registration Tax (VRT) On-line Payments in ROS and MyAccount
20 June 2021 Revenue eBrief No. 121/21 Approved Profit Sharing Schemes (APSS)
Revenue eBrief No. 120/21 Updated Share Schemes Manual and New Share Schemes Reporting Return (Form ESA)
18 June 2021 Revenue eBrief No. 119/21 Customs treatment of gifts and items of negligible value
15 June 2021 Revenue eBrief No. 118/21 ePSWT implementation
11 June 2021 Revenue eBrief No. 117/21 Irish Real Estate Fund (IREF) July 2021 filings - updated Form IREF available
10 June 2021 Revenue eBrief No. 116/21 High-Income Individuals' Restriction
Revenue eBrief No. 115/21 Capital Acquisitions Tax - Collection and Enforcement Guidelines
Revenue eBrief No. 114/21 Surcharge on undistributed income of service companies
09 June 2021 Revenue eBrief No. 113/21 Married Persons and Civil Partnerships
02 June 2021 Revenue eBrief No. 112/21 Recoupment of Overpayments of Salary by an Employer from an Employee
Revenue eBrief No. 111/21 Guide to Economic Operators Registration Identification registration in ROS (EORI Registration)
28 May 2021 Revenue eBrief No. 110/21 Pensions Manual Updated
26 May 2021 Revenue eBrief No. 109/21 Charities VAT Compensation Scheme - reminder of closing date for submission of claims
21 May 2021 Revenue eBrief No. 108/21 Ship's Stores Manual
19 May 2021 Revenue eBrief No. 107/21 Exemption from Income Tax in respect of certain payments made under Employment Law
18 May 2021 Revenue eBrief No. 106/21 Filing Guidelines for Foreign Account Tax Compliance Act (FATCA)
Revenue eBrief No. 105/21 SARP
17 May 2021 Revenue eBrief No. 104/21 Form P11D
Revenue eBrief No. 103/21 New Share Schemes Reporting Return
14 May 2021 Revenue eBrief No. 102/21 Agent's Guide to Collector-General's Division
Revenue eBrief No. 101/21 ePSWT implementation
13 May 2021 Revenue eBrief No. 100/21 Euroclear Manual
12 May 2021 Revenue eBrief No. 099/21 Movement of Excisable Products
11 May 2021 Revenue eBrief No. 098/21 Guidelines for Working Foreign Cases
10 May 2021 Revenue eBrief No. 097/21 Payment of Temporary Wage Subsidy Scheme (TWSS) liabilities by employers for self-assessed employees and proprietary directors
07 May 2021 Revenue eBrief No. 096/21 VAT and Employer Income Tax/PRSI/USC/LPT Direct Debit Guidelines
Revenue eBrief No. 095/21 Guidelines for Phased Payment Arrangements
05 May 2021 Revenue eBrief No. 094/21 Solid Fuel Carbon Tax Compliance Procedures Manual
04 May 2021 Revenue eBrief No. 093/21 Real Estate Investment Trusts (REITs)
Revenue eBrief No. 092/21 Accounting for Mineral Oil Tax Manual
Revenue eBrief No. 091/21 Horticultural Repayment Relief Guide
30 April 2021 Revenue eBrief No. 090/21 Excise Duty Rates on Energy Products and Electricity Taxes Manual
28 April 2021 Revenue eBrief No. 089/21 Research and Development (R&D) Tax Credit
Revenue eBrief No. 088/21 Pay & File Extension Date - 2021
22 April 2021 Revenue eBrief No. 087/21 Non-Statutory consolidation of Excise Law
16 April 2021 Revenue eBrief No. 086/21 Stamp Duty: Farm Consolidation Relief
15 April 2021 Revenue eBrief No. 085/21 Deduction for statutory registration fees paid to the Health and Social Care Professionals Council (CORU)
14 April 2021 Revenue eBrief No. 084/21 Tax and Duty Manual Part 06-08A-01: Dividend Withholding Tax
Revenue eBrief No. 083/21 Cessation of a trade or profession or change in accounting date - review of preceding year
12 April 2021 Revenue eBrief No. 082/21 Stamp duty: associated companies relief
09 April 2021 Revenue eBrief No. 081/21 Customs Import Procedures Manual update
08 April 2021 Revenue eBrief No. 080/21 Recoupment of Overpayments of Salary by an Employer from an Employee
Revenue eBrief No. 079/21 Credit in respect of tax deducted from emoluments of certain directors and employees
Revenue eBrief No. 078/21 Opticians in Employment
Revenue eBrief No. 077/21 Local Property Direct Debit Guidelines
07 April 2021 Revenue eBrief No. 076/21 Diesel Rebate Scheme Compliance Procedures Manual
Revenue eBrief No. 075/21 Customs Export Procedures
06 April 2021 Revenue eBrief No. 074/21 Relief for Investment in Corporate Trades
01 April 2021 Revenue eBrief No. 073/21 Freelance Actors: Flat Rate Expense Deduction
Revenue eBrief No. 072/21 Charities VAT Compensation Scheme
31 March 2021 Revenue eBrief No. 071/21 Tax and Duty Manual Part 09-02-05 - Capital allowances for intangible assets - updated
30 March 2021 Revenue eBrief No. 070/21 VAT eCommerce - Registration for the One Stop Shop (OSS) and Import One Stop Shop (IOSS) from 1 April 2021
29 March 2021 Revenue eBrief No. 069/21 Deposit Interest retention Tax (D.I.R.T.) Tax Treatment for Individuals
Revenue eBrief No. 068/21 Anti-hybrid guidance
26 March 2021 Revenue eBrief No. 067/21 Sale of Live Animals by Auction (Mart)
Revenue eBrief No. 066/21 The VAT Treatment of the procurement of certain Goods and Services by a Public Body
25 March 2021 Revenue eBrief No. 065/21 Surcharge for late filing and restrictions on loss relief
Revenue eBrief No. 064/21 Accounting for Mineral Oil Tax Manual
24 March 2021 Revenue eBrief No. 063/21 Revenue Receipts Tracker App and the Receipts Tracker in myAccount and ROS
Revenue eBrief No. 062/21 Schedule of Revenue Powers
Revenue eBrief No. 061/21 Charitable Donations Scheme
23 March 2021 Revenue eBrief No. 060/21 Section 1001 Fixed Charge on Book Debts
Revenue eBrief No. 059/21 VAT & Employees' Pension Fund
22 March 2021 Revenue eBrief No. 058/21 Temporary Wage Subsidy Scheme (TWSS) Reconciliation
12 March 2021 Revenue eBrief No. 057/21 Dependent Relative Tax Credit
Revenue eBrief No. 056/21 Electronic Tax Clearance
11 March 2021 Revenue eBrief No. 055/21 Stamp duty: Finance Act 2020 changes
10 March 2021 Revenue eBrief No. 054/21 Payment and Receipt of Interest without Deduction of Income Tax
Revenue eBrief No. 053/21 Tax Avoidance area on Revenue website
09 March 2021 Revenue eBrief No. 052/21 Tax treatment of certain benefits payable under the Social Welfare Acts
Revenue eBrief No. 051/21 Tax and Duty Manuals relating to the scheme of manufacturing relief
Revenue eBrief No. 050/21 VAT - Postponed Accounting - Entries on VAT3 Return and VAT Return of Trading Details (RTD)
Revenue eBrief No. 049/21 Accelerated capital allowances for energy efficient equipment
Revenue eBrief No. 048/21 Control and Examination of Baggage
Revenue eBrief No. 047/21 Charges on income for corporation tax purposes
Revenue eBrief No. 046/21 Annual average exchange rates and Lloyds sterling conversion rates
08 March 2021 Revenue eBrief No. 045/21 Vehicle Registration Tax Manual Section 3
05 March 2021 Revenue eBrief No. 044/21 Hard copy returns
Revenue eBrief No. 043/21 State Aid Transparency Requirements
04 March 2021 Revenue eBrief No. 042/21 Health and Safety Guidelines for Revenue Officers involved in sampling mineral oil contained in road tankers
Revenue eBrief No. 041/21 Section 1001 Fixed charge on Book Debts
01 March 2021 Revenue eBrief No. 040/21 EU Mandatory Disclosure of Reportable Cross-Border Arrangements (DAC6)
26 February 2021 Revenue eBrief No. 039/21 Capital acquisitions tax returns: agricultural and business reliefs
25 February 2021 Revenue eBrief No. 038/21 Film Withholding Tax - Brexit update
24 February 2021 Revenue eBrief No. 037/21 Guidance on Part 35A Transfer Pricing
Revenue eBrief No. 036/21 Film Tax Credit (Section 481) - Finance Act 2020 amendments
23 February 2021 Revenue eBrief No. 035/21 Income from scholarships
22 February 2021 Revenue eBrief No. 034/21 PAYE Services: Review your Tax
18 February 2021 Revenue eBrief No. 033/21 Capital Gains Tax (CGT) - Deduction from consideration on disposal of certain assets (S.980)
17 February 2021 Revenue eBrief No. 032/21 Vehicle Registration Tax Manual - Section 1
16 February 2021 Revenue eBrief No. 031/21 Partial Recovery of VAT on Qualifying Passenger Motor Vehicles
Revenue eBrief No. 030/21 Capital Gains Tax (CGT) Revised Entrepreneur Relief
15 February 2021 Revenue eBrief No. 029/21 Update of Tax and Duty Manual 02-02-06 - What constitutes a trade?
Revenue eBrief No. 028/21 Tax relief for new companies, UK companies
12 February 2021 Revenue eBrief No. 027/21 Controlled Foreign Company Rules - Finance Act 2020 amendments
Revenue eBrief No. 026/21 Migration of Irish securities and application of close company provisions
Revenue eBrief No. 025/21 Customs Manual on Import VAT
08 February 2021 Revenue eBrief No. 024/21 Close companies and loans to participators - update in accordance with the Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020
05 February 2021 Revenue eBrief No. 023/21 Distributions
Revenue eBrief No. 022/21 Encashment Tax - Increase in rate and withdrawal of an exemption
Revenue eBrief No. 021/21 PAYE Modernisation Procedural Changes
Revenue eBrief No. 020/21 Company Residence - End of Transition Period
04 February 2021 Revenue eBrief No. 019/21 Irish Whiskey and Irish Poteen Geographical Indications(GI) Verification Scheme
Revenue eBrief No. 018/21 Valuation System for New and Used Vehicles
03 February 2021 Revenue eBrief No. 017/21 Universal Social Charge
29 January 2021 Revenue eBrief No. 016/21 Guidelines for conducting Compliance Interventions remotely during COVID-19
28 January 2021 Revenue eBrief No. 015/21 Tax Treatment of Foster Care Related Payments
27 January 2021 Revenue eBrief No. 014/21 EU Mandatory Disclosure of Reportable Cross-Border Arrangements (DAC 6)
Revenue eBrief No. 013/21 SAYE Schemes
Revenue eBrief No. 012/21 Queries regarding Restricted Shares held under other arrangements
Revenue eBrief No. 011/21 Relief for Contributions to Permanent Health Benefit Schemes and Tax Treatment of Benefits Received under Permanent Health Benefit Schemes
26 January 2021 Revenue eBrief No. 010/21 Temporary VAT measures relating to Covid-19
Revenue eBrief No. 009/21 Accounting for Mineral Oil
22 January 2021 Revenue eBrief No. 008/21 Extension to filing date for revised VAT Return of Trading Details (RTD)
21 January 2021 Revenue eBrief No. 007/21 eRCT system - re-opening a closed contract
18 January 2021 Revenue eBrief No. 006/21 List of Flat-Rate Schedule Expenses
Revenue eBrief No. 005/21 Customs Charges for Official Attendance
14 January 2021 Revenue eBrief No. 004/21 COVID-19 measures related to personal tax matters
Revenue eBrief No. 003/21 Guidelines for Agents or Advisors acting on behalf of taxpayers - updated Forms PAYE A1 and A2
13 January 2021 Revenue eBrief No. 002/21 Stock relief – farming trades updated
07 January 2021 Revenue eBrief No. 001/21 Preferential origin - removal of Equatorial Guinea from GSP
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