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 Return of Trading Details is published to provide assistance to filers submitting the annual VAT Return of Trading Details
Revenue eBrief No. 024/24 VAT Return of Trading Details A new Tax and Duty Manual – VAT Return of Trading Details –
Modernising Ireland’s administration of Value-Added Tax – Public consultation extended to 31 January
Revenue eBrief No. 019/24 Modernising Ireland’s administration of Value-Added Tax – Public consultation extended to 31 January On 13 October
Returns by Employers in Relation to Reportable Benefits – Enhanced Reporting Requirements
Revenue eBrief No. 013/24 Returns by Employers in Relation to Reportable Benefits – Enhanced Reporting Requirements Tax and Duty Manual Part
Income Tax (Employments) Regulations 2024 S.I. No. 1 of 2024
Revenue eBrief No. 011/24 Income Tax (Employments) Regulations 2024 S.I. No. 1 of 2024 Tax and Duty Manual Part 42-04-71 –
Tax and Duty Manual Part 05-01-01k – Chapter 11 – Salary sacrifice arrangements
Revenue eBrief No. 008/24 Tax and Duty Manual Part 05-01-01k – Chapter 11 – Salary sacrifice arrangements Tax and Duty
PAYE Regulation 16 – Arrears of pay being paid to an employee who has left an employment
Revenue eBrief No. 006/24 AYE Regulation 16 – Arrears of pay being paid to an employee who has left an
Road Haulier Drivers (Employees) – Subsistence rates and ERR
Revenue eBrief No. 005/24 Road Haulier Drivers (Employees) – Subsistence rates Tax and Duty Manual Part 05-02-10 Road Haulier Drivers (Employees)
TDM 04-01-07 Taxation of Couriers is being reviewed as part of the development of detailed guidance
Revenue eBrief No. 004/24 TDM 04-01-07 Taxation of Couriers is being reviewed as part of the development of detailed guidance
Code of Practice on Determining Employment Status (Employed or Self-Employed)
Revenue eBrief No. 003/24 Code of Practice on Determining Employment Status (Employed or Self-Employed) Tax and Duty Manual Part 04-01-17 –
Electronic Publications has been updated to outline the new VAT rate for e-books and audiobooks which took effect on 01/01/2024
Revenue eBrief No. 001/24 Electronic Publications This Tax and Duty Manual Electronic Publications has been updated to outline the new VAT rate
Bookkeepers Ireland 