Surcharges on Late Returns for Directors
Revenue eBrief No. 162/19 The purpose of this eBrief is to advise of amendments to Tax and Duty Manual Part
Category: Payroll
Payments to Part-Time Lecturers
Revenue eBrief No. 161/19 Tax Duty Manual Part 05-01-11 outlines Revenue’s position with regards to the tax treatment of part-time
The Employers’ Guide to PAYE
Revenue eBrief No. 158/19 Tax and Duty Manual Part 42-04-35A ‘The Employers’ Guide to PAYE’ has been updated to provide further clarification
Tax treatment of the reimbursement of expenses of travel and subsistence to office holders and employees
Revenue eBrief No. 149/19 Tax and Duty Manual Part 05-01-06 has been updated as follows: Chapter 2 – General principles. This
Earned Income Tax Credit
Revenue eBrief No. 144/19 Tax and Duty Manual Part 15-01-44 – Earned Income Tax Credit – has been updated to
Tax treatment of the reimbursement of expenses of travel and subsistence to office holders and employees
Revenue eBrief No. 138/19 Tax and Duty Manual Part 05-01-06 has been updated to: Incorporate material previously in Tax and Duty Manuals
Jobs and Pensions Service User Manual
Revenue eBrief No. 119/19 Tax and Duty Manual Part 42-04-64 – ‘Jobs and Pensions Service User Manual’ – has been updated with
Revenue officers entering construction sites
Revenue eBrief No. 109/19 The Tax and Duty Manual Revenue Officers Entering Construction Sites has been amended to update legislative references
Pensions – employer contributions
Revenue eBrief No. 108/19 The Pensions Manual Chapter-04 – Contributions by Employers – has been updated to include a new paragraph
Tax and Universal Social Charge treatment of income of directors of Irish incorporated companies
Revenue eBrief No. 103/19 Tax and Duty Manual Part 42-04-61 has been amended by the insertion of a new paragraph 1.1 “Payments
