Revenue update on 2022 PAYE Tax Returns – over 120,000 claims for Rent Tax Credit

Revenue update on 2022 PAYE Tax Returns – over 120,000 claims for Rent Tax Credit Today (02/02/2023), Revenue published a range of statistics on Income Tax returns for 2022 submitted in the first month of this year. The preliminary statistics provide a particular focus on Rent Tax Credit. Commenting generally on 2022 Income Tax Returns […]

Revenue eBrief No.026/23 – Guidance on Interest Limitation Rule

Revenue eBrief No. 026/23 02 February 2023 Guidance on Interest Limitation Rule Tax and Duty Manual Part 35D-01-01 – Guidance on the Interest Limitation Rule – has been updated in sections 4.1, 4.4, 5, 9, 11.4 and 12. These changes reflect amendments made to Part 35D in Finance Act 2022.