Guidelines for agents acting on behalf of taxpayers 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...
An Agent’s Guide to the Collector-General’s Division 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...
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...
The tax treatment of cryptocurrency transactions 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...
e-Working and Tax 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...
Reminder to Income Tax filers about their self-assessment for the year ended 31 December 2016 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...
Stamp Duty refund scheme for land developed for residential purposes 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...
Acquisition by a company of its own shares 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...
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...
Tax treatment of income arising from the provision of short-term accommodation A new Tax and Duty Manual Part 04-01-20 has been created to provide guidance on the tax treatment of income arising from the provision of short-term accommodation in circumstances where a...
