Tax and Duty Manuals related to COVID-19 response

This page contains links to Tax and Duty Manuals that have been created or changed because of the COVID-19 response. Links will be added to this page as further Tax and Duty Manuals are created or changed.

Tax and Duty Manuals related to COVID-19 response
Date last updated/created	TDM Title	eBrief
09/09/2021	Revenue Officers Entering Construction Sites	eBrief No. 171/21
02/09/2021	Provisions Relating to Residence of Individuals	eBrief No. 167/21
02/09/2021	Stamp duty: Sections 31E (10% rate of duty) and Section 83E (refund scheme)	eBrief No. 165/21
06/08/2021	Part 34-00-06 (Transborder Workers Relief)	eBrief No. 157/21
16/07/2021	Part 42-04-01 (PAYE Exclusion Orders)	eBrief No. 140/21
09/07/2021	Part 05-05-19 (Payments on Termination of an Office or Employment or Removal from an Office or Employment)	eBrief No. 136/21
25/05/2021	Revenue Officers Entering Construction Sites
18/05/2021	Part 34-00-10 (Special Assignee Relief Programme (SARP))	eBrief No. 105/21
28/04/2021	Part 29-02-03 (Research & Development (R&D) Tax Credit Guidelines)	eBrief No. 089/21
06/04/2021	Part 16-00-02 (Relief for investment in corporate trades)	eBrief No. 074/21
01/04/2021	VAT Compensation Scheme Guidelines	eBrief No. 072/21
25/03/2021	Part 47-06-08 (Surcharge for late submission of Returns)	eBrief No. 065/21
25/03/2021	Part 47-06-04 (Late Submission of Returns - Restriction of Claims to Relief Corporation Tax)	eBrief No. 065/21
25/03/2021	Part 47-06-01 (Surcharge for late submission of Returns, including where there is a delay in uploading iXBRL Financial Statements through ROS)	eBrief No. 065/21
24/03/2021	Part 38-06-06 (Revenue Receipts Tracker App and the Receipts Tracker in myAccount and ROS)	eBrief No. 063/21
12/03/2021	Electronic Tax Clearance	eBrief No. 056/21
22/02/2021	Part 38-06-05 (PAYE Services: Review your tax)	eBrief No. 034/21
29/01/2021	Guidelines for Conducting Compliance Interventions Remotely	eBrief No. 016/21
31/12/2020	Part 07-01-29 (Childcare Services Relief)	eBrief No. 245/20
22/12/2020	Part 29-02-03 (Research & Development Tax Credit Guidelines)	eBrief No. 236/20
21/12/2020	Part 16-00-02 (Relief for investment in corporate trades)	eBrief No. 229/20
09/12/2020	Part 15-01-14 (Income Tax relief for Medical and/or Dental Insurance)	eBrief No. 221/20
23/11/2020	Part 47-06-01 (Surcharge for late submission of Returns, including where there is a delay in uploading iXBRL Financial Statements through ROS)	eBrief No. 209/20
16/11/2020	Part 38-06-01a (ROS Pay and File – useful Tips)	eBrief No. 205/20
11/11/2020	Part 29-02-04 (Research & Development Credit)	eBrief No. 202/20
22/10/2020	Part 05-02-13 (e-Working and Tax)	eBrief No. 193/20
06/10/2020	Part 04-09-03 (Notification of intention to be a 'qualifying company' within section 110 TCA 1997)	eBrief No. 181/20
22/09/2020	Part 12-01-02 (Income tax relief for losses incurred in a trade or profession)	eBrief No. 176/20
28/08/2020	Part 15-01-47 (Stay and Spend Tax Credit)	eBrief No. 164/20
18/08/2020	Part 12-01-03 (Loss relief for self-employed individuals adversely impacted by COVID-19 restrictions)	eBrief No. 158/20
18/08/2020	Part 12-03-05 (Corporation tax: Accelerated loss relief for companies adversely impacted by COVID-19 restrictions)	eBrief No. 158/20
18/08/2020	Part 38-01-04D (Income tax return form 2019 - ROS Form 11)	eBrief No. 157/20
10/08/2020	Part 05-04-08 (Provision of bicycles and associated safety equipment by employers to directors and employees)	eBrief No. 152/20
04/08/2020	Part 23-01-34(Income Averaging of Farm Profits)	eBrief No. 149/20
05/06/2020	Part 07-01-26 (Income from scholarships)	eBrief No. 103/20
13/05/2020	Part 13-02-05 (Surcharge on Certain Undistributed Income of Close Companies)	eBrief No. 083/20

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Tax and Duty Manuals related to COVID-19 response