eBrief

2020

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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.

Nollaig

31 Nollaig 2020
Revenue eBrief No. 245/20
Childcare services relief updated

Revenue eBrief No. 244/20
Section 56 Zero-rating of Goods and Services

29 Nollaig 2020
Revenue eBrief No. 243/20
Help to Buy (HTB)

24 Nollaig 2020
Revenue eBrief No. 242/20
Customs Procedures - Manuals update

Revenue eBrief No. 241/20
Collection of Customs Debt

23 Nollaig 2020
Revenue eBrief No. 240/20
Earned Income Tax Credit

Revenue eBrief No. 239/20
Sea-going Naval Personnel Tax Credit

Revenue eBrief No. 238/20
EU mandatory disclosure regime (DAC6) tax and duty manual updated

Revenue eBrief No. 237/20
Guidelines for VAT Registration – with Postponed Accounting

22 Nollaig 2020
Revenue eBrief No. 236/20
Research and Development Tax Credit

Revenue eBrief No. 235/20
Filing Guidelines for DAC6 (EU Mandatory Disclosure of Reportable Cross-Border Arrangements)

Revenue eBrief No. 234/20
Finance Act 2020 - VAT Notes for Guidance

Revenue eBrief No. 233/20
Transfers of assets, other than trading stock, within group (S.617)

21 Nollaig 2020
Revenue eBrief No. 232/20
Update on certain COVID-19 measures related to personal tax matters

Revenue eBrief No. 231/20
VAT Treatment of Restaurant and Catering Services

Revenue eBrief No. 230/20
VAT - Postponed Accounting

Revenue eBrief No. 229/20
Relief for investment in corporate trades

18 Nollaig 2020
Revenue eBrief No. 228/20
EU mandatory disclosure regime (DAC6) - Updates to XSD file and User Guide

17 Nollaig 2020
Revenue eBrief No. 227/20
VAT Treatment of Guest and Holiday Accommodation

16 Nollaig 2020
Revenue eBrief No. 226/20
Large Corporates Division: Co-Operative Compliance Framework

15 Nollaig 2020
Revenue eBrief No. 225/20
Guidance Manual on Customs Simplified Procedures

14 Nollaig 2020
Revenue eBrief No. 224/20
DWT: Obligation on certain persons to obtain tax reference numbers

11 Nollaig 2020
Revenue eBrief No. 223/20
Filing Guidelines for DAC2-Common Reporting Standard (CRS)

10 Nollaig 2020
Revenue eBrief No. 222/20
Automated Import System (AIS) - manuals updated

09 Nollaig 2020
Revenue eBrief No. 221/20
Income Tax Relief for Medical and/or Dental Insurance

08 Nollaig 2020
Revenue eBrief No. 220/20
Manual on Civil Aviation

07 Nollaig 2020
Revenue eBrief No. 219/20
Guidelines on Irish Bankruptcy Procedures

03 Nollaig 2020
Revenue eBrief No. 218/20
Omnibus Station Licence duty amended

02 Nollaig 2020
Revenue eBrief No. 217/20
Capital Acquisitions Tax - valuation date, contingent events and qualifying expenses of incapacitated persons

Samhain

30 Samhain 2020
Revenue eBrief No. 216/20
Country by Country reporting - updates to CbC User Guide and CbC XML Schema

Revenue eBrief No. 215/20
Professional Services Withholding Tax: Interim Refunds

Revenue eBrief No. 214/20
Review of Opinions/Confirmations

27 Samhain 2020
Revenue eBrief No. 213/20
Surcharge on undistributed income of service companies

26 Samhain 2020
Revenue eBrief No. 212/20
Irish Real Estate Fund (IREF) Guidance

25 Samhain 2020
Revenue eBrief No. 211/20
Return of Values - Investment Undertakings

23 Samhain 2020
Revenue eBrief No. 210/20
Automated Import System (AIS) Introduction

Revenue eBrief No. 209/20
Return Filing Dates – Forms 11 and CT1

20 Samhain 2020
Revenue eBrief No. 208/20
VAT eCommerce Rules - 1 July 2021

19 Samhain 2020
Revenue eBrief No. 207/20
Import Duties Payment Methods

16 Samhain 2020
Revenue eBrief No. 206/20
VAT Treatment of the Hiring of Means of Transport

Revenue eBrief No. 205/20
Revenue Online Service - Pay and File 2020

13 Samhain 2020
Revenue eBrief No. 204/20
Tobacco products imported in passengers' accompanied baggage

12 Samhain 2020
Revenue eBrief No. 203/20
ROS Support for the 2020 Pay and File Period, Extended Opening Hours and Income Tax Warehousing

11 Samhain 2020
Revenue eBrief No. 202/20
Research and Development Credit

09 Samhain 2020
Revenue eBrief No. 201/20
Guidelines for Agents or Advisors Acting on Behalf of Taxpayers

03 Samhain 2020
Revenue eBrief No. 200/20
EU Mandatory Disclosure of Reportable Cross-Border Arrangements

Deireadh Fómhair

30 Deireadh Fómhair 2020
Revenue eBrief No. 199/20
Customs Manual on Import VAT

Revenue eBrief No. 198/20
Excise Duty Rates on Energy Products and Electricity Manual

Revenue eBrief No. 197/20
Budget 2021 – Changes to the Value Added Tax rates on the supply of certain goods and services

29 Deireadh Fómhair 2020
Revenue eBrief No. 196/20
Temporary VAT measures relating to Covid-19

22 Deireadh Fómhair 2020
Revenue eBrief No. 195/20
Taxation of Guardian's Payment (Contributory) and Guardian's Payment (Non-Contributory)

Revenue eBrief No. 194/20
Accounting for Mineral Oil

Revenue eBrief No. 193/20
e-Working and Tax

21 Deireadh Fómhair 2020
Revenue eBrief No. 192/20
Guidance Manual on Comprehensive Guarantee

20 Deireadh Fómhair 2020
Revenue eBrief No. 191/20
Vehicle Registration Tax Manual - Section 1

16 Deireadh Fómhair 2020
Revenue eBrief No. 190/20
Budget 2021 - Income Tax Warehousing

Revenue eBrief No. 189/20
PAYE Services: Review Your Tax

15 Deireadh Fómhair 2020
Revenue eBrief No. 188/20
Budget 2021 – Excise Duty Rates

Revenue eBrief No. 187/20
Tobacco Products Tax Manual

14 Deireadh Fómhair 2020
Revenue eBrief No. 186/20
VAT Treatment of Education and Vocational Training

09 Deireadh Fómhair 2020
Revenue eBrief No. 185/20
ROS Pay and File 2020

07 Deireadh Fómhair 2020
Revenue eBrief No. 184/20
Cancellation of Tax Registration

Revenue eBrief No. 183/20
Update to Guidelines for VAT Registration

Revenue eBrief No. 182/20
Guidelines for Registration for IT, CT, RCT, PREM and Certain Minor Taxheads

06 Deireadh Fómhair 2020
Revenue eBrief No. 181/20
Late filings of Form S.110

01 Deireadh Fómhair 2020
Revenue eBrief No. 180/20
Extension of deadline to avail of a 3% reduced rate of interest on outstanding 'non-Covid-19' tax debts

Meán Fómhair

30 Meán Fómhair 2020
Revenue eBrief No. 179/20
Relief for certain income from leasing of farm land (Section 664)

25 Meán Fómhair 2020
Revenue eBrief No. 178/20
Air Travel Tax Manual archived

23 Meán Fómhair 2020
Revenue eBrief No. 177/20
Waiver of Excise Duty on on-trade liquor licences on renewal in 2020

22 Meán Fómhair 2020
Revenue eBrief No. 176/20
Tax and Duty Manual on income tax relief for losses incurred in a trade or profession updated

21 Meán Fómhair 2020
Revenue eBrief No. 175/20
VRT Online Payments in ROS and MyAccount

17 Meán Fómhair 2020
Revenue eBrief No. 174/20
Extension of Pay & File Deadline for ROS Customers

16 Meán Fómhair 2020
Revenue eBrief No. 173/20
Examinership Guidelines

14 Meán Fómhair 2020
Revenue eBrief No. 172/20
Customs Import Procedures

Revenue eBrief No. 171/20
Revenue replaces the Inland Revenue Affidavit (CA.24) with new online Form

11 Meán Fómhair 2020
Revenue eBrief No. 170/20
Customs Export Procedures Manual

09 Meán Fómhair 2020
Revenue eBrief No. 169/20
Life Assurance Companies and Group Relief

07 Meán Fómhair 2020
Revenue eBrief No. 168/20
Standard for Automatic Exchange of Financial Account Information in Tax Matters - The Common Reporting Standard (CRS)

02 Meán Fómhair 2020
Revenue eBrief No. 167/20
PAYE Anytime manual archived

01 Meán Fómhair 2020
Revenue eBrief No. 166/20
Inward Processing Instruction Manual

Lúnasa

31 Lúnasa 2020
Revenue eBrief No. 165/20
Certain Foreign Pensions - manual updated

28 Lúnasa 2020
Revenue eBrief No. 164/20
Stay and Spend Tax Credit

Revenue eBrief No. 163/20
Stamp Duty: relief for young trained farmers and certain leases of farmland

27 Lúnasa 2020
Revenue eBrief No. 162/20
Capital Acquisitions Tax: miscellaneous issues

24 Lúnasa 2020
Revenue eBrief No. 161/20
Instruction Manual on Outward Processing

Revenue eBrief No. 160/20
Schedule of Customs Duties Manual

21 Lúnasa 2020
Revenue eBrief No. 159/20
Customs Import Procedures Manual

18 Lúnasa 2020
Revenue eBrief No. 158/20
Tax and Duty Manuals on temporary loss reliefs for taxpayers (July jobs stimulus measure) updated

Revenue eBrief No. 157/20
Income Tax return form 2019 - ROS Form 11

17 Lúnasa 2020
Revenue eBrief No. 156/20
Tax treatment of the reimbursement of expenses of travel and subsistence to office holders and employees

14 Lúnasa 2020
Revenue eBrief No. 155/20
Charities VAT Compensation Scheme

13 Lúnasa 2020
Revenue eBrief No. 154/20
Childcare services relief

11 Lúnasa 2020
Revenue eBrief No. 153/20
Help to Buy (HTB)

10 Lúnasa 2020
Revenue eBrief No. 152/20
Amendments to the Cycle to Work Scheme

Revenue eBrief No. 151/20
Investment Undertakings

06 Lúnasa 2020
Revenue eBrief No. 150/20
July Jobs Stimulus - Accelerated loss relief for companies

Revenue eBrief No. 149/20
Income tax relief for self-employed individuals adversely impacted by Covid-19 restrictions

05 Lúnasa 2020
Revenue eBrief No. 148/20
Archiving of Manuals under Part 41 Taxes Consolidation Act 1997

Iúil

31 Iúil 2020
Revenue eBrief No. 147/20
Guidelines for staff regarding the treatment of unsolicited information received from members of the public

Revenue eBrief No. 146/20
Payment of Preliminary Corporation Tax

Revenue eBrief No. 145/20
Relief for increase in carbon tax on farm diesel (section 664A TCA 1997)

Revenue eBrief No. 144/20
High Income Individuals' Restriction: Interaction with Clawback of "Section 23 Type" Relief in Death Cases

30 Iúil 2020
Revenue eBrief No. 143/20
Using on-line methods to make a payment to Revenue

29 Iúil 2020
Revenue eBrief No. 142/20
Temporary VAT measures relating to Covid-19

23 Iúil 2020
Revenue eBrief No. 141/20
Administrative cooperation and combating fraud in the field of Value-Added Tax (VAT)

21 Iúil 2020
Revenue eBrief No. 140/20
Charities VAT Compensation Scheme - reminder re closing date for submission of claims

09 Iúil 2020
Revenue eBrief No. 139/20
Corporation Tax Statement of Particulars - Section 882 TCA 1997

08 Iúil 2020
Revenue eBrief No. 138/20
Guidelines on the processing of online tax evasion reports

Revenue eBrief No. 137/20
Guidance on Part 35C hybrid mismatches

07 Iúil 2020
Revenue eBrief No. 136/20
Capital Gains Tax - Capital Gains Tax – updates to manuals

06 Iúil 2020
Revenue eBrief No. 135/20
Stamp duty: shares deriving value from immovable property and cancellation schemes of arrangement

03 Iúil 2020
Revenue eBrief No. 134/20
EU mandatory disclosure regime (DAC6)

01 Iúil 2020
Revenue eBrief No. 133/20
MyEnquiries - customer tracking of enquiries and other updates

Revenue eBrief No. 132/20
Research and Development (R&D) Tax Credit

Meitheamh

30 Meitheamh 2020
Revenue eBrief No. 131/20
Exemption of Certain Childcare Support Payments

Revenue eBrief No. 130/20
Budget Excise Duty Rates Manuals

Revenue eBrief No. 129/20
Revenue Pensions Manual - Chapter 12: Withdrawal from service (leaving a pension scheme)

29 Meitheamh 2020
Revenue eBrief No. 128/20
Chapters 6 and 11 of the Revenue Pensions Manual - pensions in payment

26 Meitheamh 2020
Revenue eBrief No. 127/20
Exchange of Information - Deferral of DAC6 filing deadlines

Revenue eBrief No. 126/20
Research and Development (R&D) Credit: Appointment of expert to assist in audits

Revenue eBrief No. 125/20
Games and Sports Bodies Exemptions

25 Meitheamh 2020
Revenue eBrief No. 124/20
Capital Gains Tax - Treatment of allowable losses

Revenue eBrief No. 123/20
Disclosure of confidential taxpayer information: section 851A Taxes Consolidation Act 1997

24 Meitheamh 2020
Revenue eBrief No. 122/20
Stamp duty: associated companies relief

Revenue eBrief No. 121/20
Pay as You Earn (PAYE) system - Employee payroll tax deductions in relation to non-Irish employments exercised in the State

Revenue eBrief No. 120/20
TDM Part 07-01-20 - Special Trusts for permanently incapacitated individuals

Revenue eBrief No. 119/20
Compensation Payments in respect of Personal Injuries (Exemption of Investment Income)

23 Meitheamh 2020
Revenue eBrief No. 118/20
eCG50 - Guide for Applicants

Revenue eBrief No. 117/20
Temporary Wage Subsidy Scheme - Extension of the Temporary Wage Subsidy Scheme to August 2020 and update on a range of developments under the Scheme

22 Meitheamh 2020
Revenue eBrief No. 116/20
Road Haulier Drivers (Employees) - Subsistence Rates

18 Meitheamh 2020
Revenue eBrief No. 115/20
Exchange of Information

17 Meitheamh 2020
Revenue eBrief No. 114/20
Registration of Gas and Oil Exploration Companies

Revenue eBrief No. 113/20
The VAT treatment of Charitable Donations via SMS

Revenue eBrief No. 112/20
The VAT Treatment of Medical Services

Revenue eBrief No. 111/20
Third Party Returns: Requirement to Report Information Automatically

Revenue eBrief No. 110/20
VAT treatment of betting and gaming

12 Meitheamh 2020
Revenue eBrief No. 109/20
Instruction Manual on End-Use Procedure

11 Meitheamh 2020
Revenue eBrief No. 108/20
Remote Bookmakers Licence

09 Meitheamh 2020
Revenue eBrief No. 107/20
ROS Form CT1 2020 - the CT return for accounting periods ending in 2020

08 Meitheamh 2020
Revenue eBrief No. 106/20
Update – Temporary Wage Subsidy Scheme

Revenue eBrief No. 105/20
High Income Individuals' Restriction - Tax Year 2010 onwards

Revenue eBrief No. 104/20
Employed person taking care of an incapacitated individual

05 Meitheamh 2020
Revenue eBrief No. 103/20
Income from scholarships

Revenue eBrief No. 102/20
Taxation of Maternity Benefit, Paternity Benefit, Parent's Benefit, Adoptive Benefit and Health and Safety Benefit

04 Meitheamh 2020
Revenue eBrief No. 101/20
Compliance Programme for Agent Services representing PAYE Taxpayers

Revenue eBrief No. 100/20
Sugar Sweetened Drinks Tax Compliance Procedures Manual

02 Meitheamh 2020
Revenue eBrief No. 099/20
Pensions Manual Chapter 16 - Group Schemes

Revenue eBrief No. 098/20
Pensions Manual Amended

Revenue eBrief No. 097/20
Allowances for Scientific Research

Bealtaine

29 Bealtaine 2020
Revenue eBrief No. 096/20
Commercial Sea Navigation Relief Guide

Revenue eBrief No. 095/20
Receiver of Wreck

27 Bealtaine 2020
Revenue eBrief No. 094/20
Income Tax Relief for Medical and/or Dental Insurance

Revenue eBrief No. 093/20
Childcare services relief

Revenue eBrief No. 092/20
Health Expenses – Qualifying Expenses

25 Bealtaine 2020
Revenue eBrief No. 091/20
The European Convention on Human Rights Act 2003

21 Bealtaine 2020
Revenue eBrief No. 090/20
Updates to Revenue's services for customers with disabilities, including a remote interpretation service for Revenue's deaf customers.

20 Bealtaine 2020
Revenue eBrief No. 089/20
Individuals described as 'locums' engaged in the fields of medicine, health care and pharmacy

19 Bealtaine 2020
Revenue eBrief No. 088/20
Charities VAT Compensation Scheme - extension to closing date for submitting claims

Revenue eBrief No. 087/20
Update - Public Consultation on Dividend Withholding Tax (DWT) – Real-Time Reporting

18 Bealtaine 2020
Revenue eBrief No. 086/20
Guide to Excise Licences

14 Bealtaine 2020
Revenue eBrief No. 085/20
Solid Fuel Carbon Tax Compliance Procedures Manual

Revenue eBrief No. 084/20
Domicile Levy and Capital Gains Tax

13 Bealtaine 2020
Revenue eBrief No. 083/20
Temporary measures in relation to the close company surcharge

Revenue eBrief No. 082/20
Service companies surcharge - Provision of medical staff, Guidance from professional bodies, Preparatory work

12 Bealtaine 2020
Revenue eBrief No. 081/20
Importation and exportation of medicinal products and unauthorised or counterfeit medical preparations

Revenue eBrief No. 080/20
Horticultural Repayment Relief Guide

11 Bealtaine 2020
Revenue eBrief No. 079/20
VAT RTD - Introduction of Automated Compliance Measures

08 Bealtaine 2020
Revenue eBrief No. 078/20
Tax treatment of the reimbursement of expenses of travel and subsistence to office holders and employees

06 Bealtaine 2020
Revenue eBrief No. 077/20
The application of the Capital Goods Scheme and the VAT treatment of Donations or Gifts of goods or meals

Revenue eBrief No. 076/20
Capital Gains Tax - rate of charge, annual exempt amount, computation of companies' chargeable gains etc.

05 Bealtaine 2020
Revenue eBrief No. 075/20
Temporary Wage Subsidy Scheme (TWSS) - Operational Phase

Revenue eBrief No. 074/20
Special Assignee Relief Programme (SARP

Revenue eBrief No. 073/20
Exemption in respect of compensation for certain living donors

Aibreán

30 Aibreán 2020
Revenue eBrief No. 072/20
Tax and Duty Manual Part 15-01-18 - One Parent Family Credit

Revenue eBrief No. 071/20
Excise Duty Rates on Energy Products and Electricity Manual

29 Aibreán 2020
Revenue eBrief No. 070/20
Capital Gains Tax - interests in trusts, treatment of shares and securities, etc.

28 Aibreán 2020
Revenue eBrief No. 069/20
Diesel Rebate Scheme Compliance Procedures Manual

24 Aibreán 2020
Revenue eBrief No. 068/20
Guidelines for Article 9 Correlative Adjustment claims

Revenue eBrief No. 067/20
Tobacco Products Tax Manual

23 Aibreán 2020
Revenue eBrief No. 066/20
Late Submission of Corporation Tax Returns - Restriction of Reliefs

20 Aibreán 2020
Revenue eBrief No. 065/20
Capital acquisitions tax: dwelling house exemption and 'same event' credit for CGT against CAT

Revenue eBrief No. 064/20
Opticians in employment - professional indemnity cover

17 Aibreán 2020
Revenue eBrief No. 063/20
Temporary VAT zero rating of supplies of personal protective equipment, ventilators and other medical products

14 Aibreán 2020
Revenue eBrief No. 062/20
Treatment of Additional Tier 1 Capital – section 845C, Taxes Consolidation Act, 1997

Revenue eBrief No. 061/20
Revised tax treatment of royalty income, with effect from 1 January 2019, under the terms of the Ireland-Lithuania Double Taxation Convention 1997

08 Aibreán 2020
Revenue eBrief No. 060/20
Vehicle Registration Tax - Valuation System for New and Used Vehicles

07 Aibreán 2020
Revenue eBrief No. 059/20
Deduction for income earned in certain foreign states (Foreign Earnings Deduction)

Revenue eBrief No. 058/20
Revenue Online Service – ROS Enhancements

03 Aibreán 2020
Revenue eBrief No. 057/20
Guidelines for filing ESS1 returns

01 Aibreán 2020
Revenue eBrief No. 056/20
Research and Development Tax Credit early payment of the instalment due to be paid in 2020

Márta

31 Márta 2020
Revenue eBrief No. 055/20
Betting Duty Returns and Payments Compliance Procedures Manual

Revenue eBrief No. 054/20
Benefit-in-Kind - Employer-Provided Vehicles

Revenue eBrief No. 053/20
VAT Groups

Revenue eBrief No. 052/20
Guidance Manual on Customs Warehousing

30 Márta 2020
Revenue eBrief No. 051/20
Customs Value Authorisation (CVA)

Revenue eBrief No. 50/20
Important customer notice regarding Revenue services

27 Márta 2020
Revenue eBrief No. 049/20
Taxation of Deposit Interest

26 Márta 2020
Revenue eBrief No. 48/20
Temporary COVID-19 Wage Subsidy Scheme – Transitional Phase

25 Márta 2020
Revenue eBrief No. 47/20
Revenue to operate Temporary COVID-19 Wage Subsidy Scheme

23 Márta 2020
Revenue eBrief No. 046/20
Advice and information to assist taxpayers and their agents during the COVID-19 pandemic

20 Márta 2020
Revenue eBrief No. 045/20
e-Working and Tax

18 Márta 2020
Revenue eBrief No. 044/20
Revenue to operate Employer COVID-19 Refund Scheme on behalf of DEASP

13 Márta 2020
Revenue eBrief No. 043/20
Case V Capital Allowances and Losses forward for USC Purposes

12 Márta 2020
Revenue eBrief No. 042/20
Farming - Tax treatment of payments made under Rural Environment Protection Scheme (REPS)

11 Márta 2020
Revenue eBrief No. 041/20
Surcharge for late returns: Due dates when starting a business

10 Márta 2020
Revenue eBrief No. 040/20
Case V Capital Allowances

06 Márta 2020
Revenue eBrief No. 039/20
Mitigation and Application of Fines and Penalties

Feabhra

27 Feabhra 2020
Revenue eBrief No. 038/20
iXBRL - Guidance for voluntary strike-offs and other amendments

20 Feabhra 2020
Revenue eBrief No. 037/20
Living City Initiative

17 Feabhra 2020
Revenue eBrief No. 036/20
Earned Income Tax Credit

14 Feabhra 2020
Revenue eBrief No. 035/20
2019 Form ESS1 – Return of Information by the Trustees of an Approved Profit Sharing Scheme (APSS) is now available on ROS

13 Feabhra 2020
Revenue eBrief No. 034/20
Revenue National Employer Service

12 Feabhra 2020
Revenue eBrief No. 033/20
Tax treatment of certain education related payments

Revenue eBrief No. 032/20
Tax treatment of foster care payments and certain other payments made or authorised by the Child and Family Agency

Revenue eBrief No. 031/20
Prohibitions and Restrictions concerning Endangered Species and Wildlife

07 Feabhra 2020
Revenue eBrief No. 030/20
Tax treatment of income arising from the provision of short-term accommodation

04 Feabhra 2020
Revenue eBrief No. 029/20
"Main purpose" tests

Revenue eBrief No. 028/20
Amendment of Certain Tax Exemption Provisions

Revenue eBrief No. 027/20
Anti-Tax Avoidance Directive (ATAD) - Exit Tax

Revenue eBrief No. 026/20
Average market mid-closing exchange rates and Lloyds sterling conversion rates

Revenue eBrief No. 025/20
Administration of Form S.110 - Notification of 'qualifying company' and Form S.110W - Withdrawal of notification of 'qualifying company'

Revenue eBrief No. 024/20
Dividend Withholding Tax Manual 06-08a-01 updated in accordance with Finance Act 2019 changes

Eanáir

31 Eanáir 2020
Revenue eBrief No. 023/20
Schedule E expense deductions for employed consultants and non-consultant hospital doctors (NCHDs)

30 Eanáir 2020
Revenue eBrief No. 022/20
Universal Social Charge

28 Eanáir 2020
Revenue eBrief No. 021/20
Charities VAT Compensation Scheme - Guidelines

Revenue eBrief No. 020/20
General Rule as to Deduction for Expenses in Employment

27 Eanáir 2020
Revenue eBrief No. 019/20
Electronic Tax Clearance

24 Eanáir 2020
Revenue eBrief No. 018/20
Tax treatment of legal fees

Revenue eBrief No. 017/20
Home Carer Tax Credit

21 Eanáir 2020
Revenue eBrief No. 016/20
The tax treatment of rental income (Case V)

Revenue eBrief No. 015/20
Rates of stamp duty - Finance Act 2019 changes

Revenue eBrief No. 014/20
Chargeable Persons

17 Eanáir 2020
Revenue eBrief No. 013/20
Stamp duty levies - health insurance levy and bank levy

Revenue eBrief No. 012/20
Pensions Manual Updated

15 Eanáir 2020
Revenue eBrief No. 011/20
Guidelines for Phased Payment Arrangements

14 Eanáir 2020
Revenue eBrief No. 010/20
Capital Gains Tax (CGT) Farm Restructuring Relief

13 Eanáir 2020
Revenue eBrief No. 009/20
Pay & File Extension Date - 2020

09 Eanáir 2020
Revenue eBrief No. 008/20
Certificates of Income for Non-Revenue Purposes -Self Assessment Cases

06 Eanáir 2020
Revenue eBrief No. 007/20
Taxes Consolidation Act Notes for Guidance - Finance Act 2019

03 Eanáir 2020
Revenue eBrief No. 006/20
Provisions and Accruals

Revenue eBrief No. 005/20
Certain benefits payable under Social Welfare Acts - increase for qualified adult

Revenue eBrief No. 004/20
General Rule as to Deduction for Expenses in Employment

02 Eanáir 2020
Revenue eBrief No. 003/20
Deduction for Expenses in Respect of Annual Membership Fees Paid to a Professional Body

Revenue eBrief No. 002/20
Uniform and Clothing Allowances paid to Fire Officers

Revenue eBrief No. 001/20
Deduction for statutory registration fees paid to the Health and Social Care Professionals Council (CORU)