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. 240/21 VAT Groups The VAT Groups Tax and Duty Manual (TDM) has been published to outline the VAT treatment that will
Finance Act 2021 – VAT Notes for Guidance
Revenue eBrief No. 235/21 Value-Added Tax Notes for Guidance – Finance Act 2021 – are now available on the Revenue
Tax treatment of the reimbursement of expenses of travel and subsistence to office holders and employees
Revenue eBrief No. 228/21 Tax and Duty Manual Part 05-01-06 – Tax treatment of the reimbursement of expenses of travel and
Value Added Tax (VAT) Repayment Offset
Revenue eBrief No. 224/21 Value Added Tax (VAT) Repayment Offset Tax and Duty Manual Value Added Tax Repayment Offset has
Guide to C&E Reports available on Revenue’s Online System (ROS)
Revenue eBrief No. 205/21 Guide to C&E Reports available on Revenue’s Online System (ROS) The new Tax and Duty Manual C&E
Agent’s Guide to the Collector-General’s Division
Revenue eBrief No. 204/21 Agent’s Guide to the Collector-General’s Division The Tax and Duty Manual Agent’s Guide to the Collector-General’s Division
Charities VAT Compensation Scheme
Revenue eBrief No. 198/21 Charities VAT Compensation Scheme The Charities VAT Compensation Scheme, which was introduced in 2018, has been
Inward Processing – goods imported from the UK for repair
Revenue eBrief No. 188/21 Inward Processing – goods imported from the UK for repair A new section (2.6.1) has been
Outward Processing – goods sent to the UK for repair
Revenue eBrief No. 185/21 Outward Processing – goods sent to the UK for repair A new section (7.4) has been
Recording a new car PCP finance plan in your accounts system
You acquire a new car using PCP (Personal Contract Plan) finance. In Ireland you are not allowed to claim back
Bookkeepers Ireland 