Revenue eBrief No. 042/23 – PAYE/USC Regulations – Emergency Tax
Revenue eBrief No. 042/23 27 February 2023 PAYE/USC Regulations – Emergency Tax Tax and Duty Manual Part 42-04-24a ‘PAYE/USC Regulations – Emergency Tax’ has been updated to reflect the increase in tax bands introduced by Finance Act 2022. In addition, examples throughout the manual have been updated including relevant references to information on the Revenue website.
Revenue eBrief No. 041/23 – Capital Acquisitions Tax Manual – Part 15 Insurance Policies
Revenue eBrief No. 041/23 27 February 2023 Capital Acquisitions Tax Manual – Part 15 Insurance Policies Capital Acquisitions Tax Manual – Part 15 Insurance Policies – has been amended at paragraph 15.4.1 to provide information on obtaining Revenue approval for new policy products.
Revenue eBrief No. 040/23 – Foreign Account Tax Compliance Act (FATCA)
Revenue eBrief No. 040/23 27 February 2023 Foreign Account Tax Compliance Act (FATCA) Tax and Duty Manual Part 38-03-22 Guidance Notes on the Implementation of Foreign Account Tax Compliance Act (FATCA) in Ireland, and Tax and Duty Manual Part 38-03-25 Filing Guidelines for Foreign Account Tax Compliance Act (FATCA) have been updated. Paragraph 4.3 of TDM 38-03-22, […]
Revenue eBrief No. 039/23 – Part 02-04-01 – Tax Equalisation Arrangements
Revenue eBrief No.039/23 27 February 2023 Tax Equalisation Arrangements Tax and Duty Manual Part 02-04-01 – Tax Equalisation Arrangements – is a new tax and duty manual. This manual outlines Revenue’s treatment, for Irish income tax purposes, of tax equalisation arrangements that apply to employees who are assigned from abroad to carry out duties of employment in the […]
