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
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
Mandatory e-filing notification procedures for new VAT registrations
Revenue eBrief No. 068/19 The content of Tax and Duty Manual Part 38-01-03h is available in VAT Manual Part 9
eRCT Bulk Rate Review
Revenue eBrief No. 067/19 eRCT Bulk Rate Review In early April 2019 Revenue will, as usual, carry out a Bulk
Taxation of election workers
Revenue eBrief No. 066/19 Taxation of election workers A new Tax and Duty Manual Part 05-01-29 sets out the taxation arrangements
Benefit-in-Kind – provision of free or subsidised accommodation
Revenue eBrief No. 065/19 Benefit-in-Kind – provision of free or subsidised accommodation Tax and Duty Manual Part 05-03-06 – ‘Benefit-in-Kind – Provision
Road haulier drivers (employees) – subsistence rates
Revenue eBrief No. 056/19 Road haulier drivers (employees) – subsistence rates Tax and Duty Manual Part 05-02-10 – ‘Road Haulier
Earned Income Tax Credit
Revenue eBrief No. 055/19 Tax and Duty Manual Part 15-01-44 – Earned Income Tax Credit – has been amended to
