Enhanced Reporting Requirements – VERY important
Where an employer makes a payment under one or more of the following categories, they are required to report details
VAT Groups
Revenue eBrief No. 046/22 VAT Groups Tax and Duty Manual VAT Groups has been updated to clarify the effective date of
Section 56 zero-rating of goods and services
Revenue eBrief No. 045/22 Section 56 zero-rating of goods and services The VAT Tax and Duty Manual has been updated
VAT Treatment of Staff Secondments
Revenue eBrief No. 043/22 VAT Treatment of Staff Secondments Tax and Duty Manual VAT Treatment of Staff Secondments has been updated
Taxation of Couriers
Revenue eBrief No. 040/22 Taxation of Couriers Tax and Duty Manual Part 04-01-07 – Taxation of Couriers – has been updated
New Code of Practice for Revenue Compliance Interventions
Revenue eBrief No. 031/22 New Code of Practice for Revenue Compliance Interventions Revenue has published its new Code of Practice
Third Party Returns – Requirement to report information automatically
Revenue eBrief No. 026/22 Third Party Returns – Requirement to report information automatically Tax and Duty Manual (TDM) Part 38-03-13 has been
Import of Motor Vehicles from the UK
Revenue eBrief No. 022/22 Import of Motor Vehicles from the UK From 1 January 2021, the importation of a motor vehicle
Pensions Manual Update
Revenue eBrief No. 010/22 Pensions Manual Update Pensions Manual Chapter 4, which deals with contributions to pension schemes by employers,
Credit in respect of tax deducted from emoluments of certain directors and employees
Revenue eBrief No. 006/22 Credit in respect of tax deducted from emoluments of certain directors and employees Tax and Duty
Charitable Tax Exemption
Revenue eBrief No. 005/22 Charitable Tax Exemption Tax and Duty Manual Part 07-01-06, concerning the Charitable Tax Exemption, has been
Bookkeepers Ireland 