January 2024 – Bookkeepers Ireland

Leasing of Machinery or Plant – General Principles of Taxation

Revenue eBrief No. 030/24 Tax and Duty Manual 04-06-04 – Leasing of Machinery or Plant – General Principles of Taxation

Revenue eBrief No. 026/24 Annual average exchange rates Tax and Duty Manual Part 04-06-12 – Annual average exchange rates – has been

Revenue eBrief No. 024/24 VAT Return of Trading Details A new Tax and Duty Manual – VAT Return of Trading Details –

Revenue eBrief No. 019/24 Modernising Ireland’s administration of Value-Added Tax – Public consultation extended to 31 January On 13 October

Revenue eBrief No. 013/24 Returns by Employers in Relation to Reportable Benefits – Enhanced Reporting Requirements Tax and Duty Manual Part

Revenue eBrief No. 011/24 Income Tax (Employments) Regulations 2024 S.I. No. 1 of 2024 Tax and Duty Manual Part 42-04-71 –

Revenue eBrief No. 008/24 Tax and Duty Manual Part 05-01-01k – Chapter 11 – Salary sacrifice arrangements Tax and Duty

Revenue eBrief No. 006/24 AYE Regulation 16 – Arrears of pay being paid to an employee who has left an

Revenue eBrief No. 005/24 Road Haulier Drivers (Employees) – Subsistence rates Tax and Duty Manual Part 05-02-10 Road Haulier Drivers (Employees)

Revenue eBrief No. 004/24 TDM 04-01-07 Taxation of Couriers is being reviewed as part of the development of detailed guidance