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
ROS enhancements
Revenue eBrief No. 035/19 ROS enhancements Tax and Duty Manual Part 38-06-01 ‘ROS Online Service (ROS)’ has been updated to
Update to VAT Tax and Duty Manual – food supplements
Revenue eBrief No. 034/19 Update to VAT Tax and Duty Manual – food supplements The VAT Tax and Duty Manual
What are the VAT thresholds
What are the VAT thresholds? Value-Added Tax (VAT) registration is obligatory when your annual turnover exceeds or is likely to exceed
National Co-op Farm Relief Services operators
Revenue eBrief No. 031/19 National Co-op Farm Relief Services operators Tax and Duty Manual Part 42-04-55 sets out the tax
Net pay arrangements: application of PAYE to net pay after deducting employee’s superannuation contributions
Revenue eBrief No. 030/19 Net pay arrangements: application of PAYE to net pay after deducting employee’s superannuation contributions Tax and
Tax treatment of certain payments made by the Department of Employment Affairs and Social Protection
Revenue eBrief No. 027/19 Tax treatment of certain payments made by the Department of Employment Affairs and Social Protection The tax
Income Tax (Employment) Regulations 2018 (S.I. No. 345 of 2018) and Universal Social Charge Regulations 2018 (S.I. No. 510 of 2018)
Revenue eBrief No. 025/19 With the introduction of PMOD from 1 January 2019, new regulations governing the operation of income
PAYE Modernisation Update
Revenue eBrief No. 020/19 PAYE Modernisation Update By now, all employers who made payments to their employees in January should have
Online Services and National Phone Number for PAYE Callers
Revenue eBrief No. 015/19 Online Services and National Phone Number for PAYE Callers Tax and Duty Manual Part 37-00-28 has been
Failure to cooperate fully with a Revenue Compliance Intervention
Revenue eBrief No. 009/19 Failure to cooperate fully with a Revenue Compliance Intervention Tax and Duty Manual Failure to cooperate
Bookkeepers Ireland 