Revenue eBrief No. 193/24 – Taxation of foreign retirement lump sums
Revenue eBrief No. 193/24 12 July 2024 Foreign pension lump sums Tax and Duty Manual Part 07-01-09A -Taxation of foreign retirement lump sums – has been updated as follows: Paragraph 4.1 to include guidance to the effect that when determining the tax-free amount which is available on a foreign pension lump sum, this should take account […]
Revenue eBrief No. 192/24 – Share Schemes
Revenue eBrief No. 192/24 12 July 2024 Share Schemes Tax and Duty Manual – Share Schemes Manual Chapter12 – has been updated in section 12.11 to reflect recent Finance Act 2023 changes to the taxation of unapproved share options. Under certain circumstances, a SAYE (Save As You Earn) option may be treated as an unapproved share option. Gains […]
Revenue eBrief No. 190/24 – Customs Manual on Import VAT
Revenue eBrief No. 191/24 12 July 2024 Customs Manual on Import VAT The Tax and Duty Manual (TDM), Customs Manual on Import VAT has been updated as follows – All references to AEP have been deleted in the TDM. Appendix A – Goods Diverted to Home Use has also been deleted. The contact details for the Anti […]
Revenue eBrief No. 190/24 – Research and Development (R&D) Corporation Tax Credit
Revenue eBrief No. 190/24 12 July 2024 Research and Development (R&D) Corporation Tax Credit Tax and Duty Manual Part 29-02-03 – Research and Development (R&D) Corporation Tax Credit – has been updated to incorporate the changes to the R&D credit introduced by Finance (No.2) Act 2023. Finance (No.2) Act 2023 changes are reflected throughout the manual, […]
Revenue eBrief No. 189/24 – Special Assignee Relief Programme (SARP)
Revenue eBrief No. 189/24 12 July 2024 Special Assignee Relief Programme (SARP) Tax and Duty Manual Part 34-00-10 – Special Assignee Relief Programme (SARP) has been updated as follows: A new subparagraph 7.1.3 has been added to provide guidance on the calculation of SARP relief in re-grossed net pay/benefits cases.
