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
Issue of Tax Credit Certificates on a Week 1/Month 1 basis
Revenue eBrief No. 086/24 Issue of Tax Credit Certificates on a Week 1/Month 1 basis Tax and Duty Manual Part 42-04-31 –
Import of Motor Vehicles from the UK
Revenue eBrief No. 083/24 Import of Motor Vehicles from the UK Tax and Duty Manual Importation of Motor Vehicles from the
PAYE/USC Regulations – Emergency Tax
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Guidance in regard to an optional new administrative practice in regard to advance payments of travel and subsistence, Returns by Employers in Relation to Reportable Benefits – Enhanced Reporting Requirements (ERR)
Revenue eBrief No. 067/24 Returns by Employers in Relation to Reportable Benefits – Enhanced Reporting Requirements (ERR) Tax and Duty
VAT treatment of Construction services
Revenue eBrief No. 060/24 VAT treatment of Construction services A new Tax and Duty Manual (TDM) VAT treatment of Construction services has been published
VAT treatment of negotiation services
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Remote Working Relief has been updated
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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
Annual average exchange rates calendar year 2023
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Bookkeepers Ireland 