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 Treatment of Education and Vocational Training
Revenue eBrief No. 161/23 VAT Treatment of Education and Vocational Training The following VAT Tax and Duty Manuals (TDMs) have
Relevant Contracts Tax: Incorrect operation of RCT
Revenue eBrief No. 152/23 Relevant Contracts Tax: Incorrect operation of RCT Tax and Duty Manual 18-02-05 has been updated to include a
Employers’ Guide to PAYE (applicable up to 31 December 2018)
Revenue eBrief No. 146/23 Employers’ Guide to PAYE (applicable up to 31 December 2018) Revenue has updated the Employers’ Guide
myAccount – First time employees
Revenue eBrief No. 145/23 myAccount – First time employees Tax and Duty Manual Part 38-06-02A – myAccount – First time employees
iXBRL – 2023 Taxonomies and new mandatory tag
Revenue eBrief No. 142/23 Tax and Duty Manual Part 41A-03-01 has been updated: From 2 September 2023, Revenue will accept iXBRL submissions
New VAT Tax and Duty Manuals
Revenue eBrief No. 136/23 New VAT Tax and Duty Manuals The following VAT Tax and Duty Manuals (TDM) have been created
Update to Customs Export Procedures Manual
Revenue eBrief No. 129/23 Update to Customs Export Procedures Manual The Customs Export Procedures Manual has been updated to reflect the launch
Agent’s guide to the Collector General’s Division
Revenue eBrief No. 123/23 Agent’s guide to the Collector General’s Division Tax and Duty Manual ‘Agent’s Guide to the Collector General’s Division‘ has
TDM 05-02-13 has been updated
Revenue eBrief No. 122/23 TDM 05-02-13 has been updated TDM 05-02-13 Remote Working Relief has been updated in Section 5 – Treatment
Recoupment of Overpayments of Salary by an Employer from an Employee
Revenue eBrief No. 121/23 Recoupment of Overpayments of Salary by an Employer from an Employee Tax and Duty Manual Part 42-04-70 – Recoupment
Bookkeepers Ireland 