by Dean Mathews | Oct 3, 2018 | e-brief, EmployEEs, Good To Know
Benefit-in-Kind – Private use of Company Cars Tax and Duty Manual Part 05-04-02 has been updated to provide additional guidance regarding: the tax treatment of company cars (and related running costs) for benefit-in-kind purposes the exemption from benefit-in-kind for...
by Dean Mathews | Sep 12, 2018 | e-brief, EmployEEs
Tax treatment of flight crew members Tax and Duty Manual Part 05-05-29 outlines the provisions of Section 127B Taxes Consolidation Act (TCA) 1997. The section provides for the taxation (under Schedule E) of employment income arising to a flight crew member in respect...
by Dean Mathews | Aug 17, 2018 | e-brief, EmployEEs
Employee (PAYE) Tax Credit Minor updates have been made to Tax and Duty Manual Part 15-01-07. The Manual relates to section 472 of the Taxes Consolidation Act 1997 which provides for a tax credit known as the “Employee Tax Credit” or “PAYE Tax Credit” to an individual...
by Dean Mathews | Aug 10, 2018 | e-brief, EmployEEs, Payroll
Employee payroll tax deductions in relation to non-Irish employments exercised in the State A new Tax and Duty Manual, Part 42-04-65, has been created. It sets out the position regarding the tax treatment (PAYE) of employees who exercise non-Irish employments in the...
by Marc Whitney | Apr 30, 2018 | EmployEEs, Good To Know, Payroll
Revenue released the below information last week for ROS customers. Today, 25 April 2018, Revenue announced an extension to the ROS return filing and tax payment date for certain self-assessment Income Tax customers and for customers liable to Capital Acquisitions Tax...
