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
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
ROS – Extension of Pay & File Deadline for ROS Customers for 2019
Revenue eBrief No. 95/19 ROS – Extension of Pay & File Deadline for ROS Customers for 2019 On 9 May 2019,
Benefit-in-Kind – private use of employer-provided vehicles
Revenue eBrief No. 94/19 Benefit-in-Kind – private use of employer-provided vehicles Tax and Duty Manual Part 05-04-02 – ‘Benefit-in-Kind – Private use
PAYE Modernisation Update – Employers and Payroll Agents
Revenue eBrief No. 093/19 PAYE Modernisation Update – Employers and Payroll Agents PAYE Modernisation Update: May 2019 The modernised system
Automated Entry Processing (AEP) – payment methods
Revenue eBrief No. 077/19 Tax and Duty Manual AEP System Payment Methods has been updated to include details of the
Revenue information powers
Revenue eBrief No. 069/19 Tax and Duty Manual Part 38-04-02 – Revenue Information Powers – has been updated to incorporate
Department of Employment Affairs and Social Protection (DEASP) increases and Tax Credits
NOTICE TO EMPLOYERS & PENSION PROVIDERS (March 2019) Revenue Payroll Notifications (RPNs) in respect of the Department of Employment Affairs
Bookkeepers Ireland 