Revenue eBrief No. 241/21 – Share Schemes Manuals
Revenue eBrief No. 241/21 31 December 2021 Share Schemes Manuals A number of updates have been made to the Share Schemes Tax and Duty Manuals. The main changes are highlighted below. Chapter 2 – Restricted Stock Units (RSUs) Additional information is included in section 2.6 regarding the exemption from Employer’s PRSI. Section 2.7.4 is updated in respect of the temporary filing […]
Revenue eBrief No. 240/21 – VAT Groups
Revenue eBrief No. 240/21 31 December 2021 VAT Groups The VAT Groups Tax and Duty Manual (TDM) has been published to outline the VAT treatment that will take effect on enactment of Finance Act 2021. In addition, the TDM VAT and Charities has been archived. This manual is no longer relevant as the contents are available on Revenue’s website.
