The manual Part 38-04-15 “Schedules of Revenue Powers” has been updated to include links to relevant manuals and guidelines and to remove obsolete material. these changes to the manual have made it much easier to access the information needed and the...
A new Tax and Duty Manual – Part 37-00-04B: Guidelines for Agents Acting on Behalf of Taxpayers – summarizes a number of guidance documents for tax agents. The manual includes the relevant authorization forms to be completed by agents. This manual outlines...
Revenue has released This guideline that has updated the methods to contact the Collector-General’s Division through MyEnquiries (Appendix 2), It has helped identify the appropriate category and sub-category used in order to communicate. This update has made it...
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 electric cars introduced by Finance Act 2017....
Tax and Duty Manual Part 02-01-03 has been created to clarify how the normal tax rules apply to transactions involving cryptocurrencies. It sets out the treatment under Income Tax (IT), Corporation Tax (CT), Capital Gains Tax (CGT), Value-Added Tax (VAT) and Pay As...
Tax and Duty Manual Part 05-02-13 – e-Working and Tax – has been updated to incorporate material previously published in leaflet IT 69. (Source: Revenue) Subscribe or FollowFor regular tips, tricks and payroll updates, enter your email on our site, OR...
Revenue has sent out a reminder that income Tax filers are required to file their 2016 Tax Return and pay their liabilities on or before 31 October 2017. They are also legally required to calculate their own tax liabilities and complete the self-assessment section of...
Part 7 of the Stamp Duty Manual has been updated to include a new chapter 14 which outlines the provisions of section 83D of the Stamp Duties Consolidation Act 1999. The section, introduced in Finance Act 2017, provides for a Stamp Duty refund scheme where land that...
Tax and Duty Manual Part 06-09-01 has been updated to clarify the circumstances in which Revenue will regard a buy-back of shares as benefiting the trade. The following instructions outlines the basic principles involved in share buy-backs and the procedures to be...
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 of an employment exercised aboard an...
