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
Update to Guidelines for VAT Registration
Revenue eBrief No. 114/19 The Guidelines for VAT Registration in Tax and Duty Manual Part 38-01-03b have been updated to
Charities VAT Compensation Scheme – closing date for submission of claims
Revenue eBrief No. 110/19 This is a reminder that 30 June 2019 is the closing date for submission of claims
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
eRCT Bulk Rate Review
Revenue eBrief No. 107/19 Tax and Duty Manual Part 18-02-05 has been updated to provide further detail on how subcontractors subject
Third party returns: requirement to report information automatically
Revenue eBrief No. 106/19 The Tax and Duty Manuals on third part returns have been consolidated into Part 38-03-13 which has been updated
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
Travel Expenses: When are they wholly and exclusively for the purposes of the trade?
Revenue eBrief No. 101/19 Tax and Duty Manual Part 04-10-01 sets out guidance on the deductibility of travel expenses. The manual
Agents Guide to Collector-General’s Division
Revenue eBrief No. 99/19 Agents Guide to Collector-General’s Division The Agents Guide to the Collector-General’s Division has been updated (Paragraph
