eBrief No. 243/20 – Help to Buy (HTB)
Revenue eBrief No. 243/20 29 December 2020 Help to Buy (HTB) Tax and Duty Manual Part 15-01-46 – Help to Buy (HTB) – has been updated as follows: to reflect the extension of the enhanced HTB relief to 31 December 2021 (previously due to cease on 31 December 2020) as provided for in Finance Act 2020 […]
eBrief No. 241/20 – Collection of Customs Debt
Revenue eBrief No. 241/20 24 December 2020 Collection of Customs Debt Tax and Duty manual Collection of Customs Debts has been updated at paragraph 2.3.1 to reflect the changes when entering codes for direct and indirect representation to import declarations in the new AIS system.
eBrief No. 242/20 – Customs Procedures – Manuals update
Revenue eBrief No. 242/20 24 December 2020 Customs Procedures – Manuals update The following manuals have been updated to incorporate changes arising from Brexit and the end of the transitional period on 31 December 2020: Baggage Control Examination Manual Customs Import Procedures Manual Customs Export Procedures Manual.
eBrief No. 237/20 – Guidelines for VAT Registration – with Postponed Accounting
Revenue eBrief No. 237/20 23 December 2020 Guidelines for VAT Registration – with Postponed Accounting Tax and Duty Manual Part 38-01-03b – Guidelines for VAT Registration – has been updated to include procedures relating to Postponed Accounting, and to reflect the release of a VAT Number Verification facility for domestic-only Irish VAT registrations.
eBrief No. 238/20 – EU mandatory disclosure regime (DAC6) tax and duty manual updated
Revenue eBrief No. 238/20 23 December 2020 EU mandatory disclosure regime (DAC6) tax and duty manual updated Tax and Duty Manual Part 33-03-03 – “EU Mandatory Disclosure of Reportable Cross-Border Arrangements” – provides general guidance on the operation of the EU mandatory disclosure regime, which was introduced by Council Directive (EU) 2018/822 (“DAC6”). Under the EU mandatory […]
eBrief No. 239/20 – Sea-going Naval Personnel Tax Credit
Revenue eBrief No. 239/20 23 December 2020 Sea-going Naval Personnel Tax Credit A new Tax and Duty Manual Part 15-01-48 – Sea-going Naval Personnel Tax Credit – has been published. This manual provides an overview of section 472BB TCA 1997, to include the qualifying conditions for the tax credit, the quantum of the credit together with worked […]
Revenue provides key advice for transport companies and their drivers in advance of 1 January
Revenue provides key advice for transport companies and their drivers in advance of 1 January Over the course of the last two years Revenue has engaged extensively with businesses, through a wide range of initiatives, to assist them in preparing for Brexit. Today (23/12/2020), Revenue has provided essential information to businesses who intend to transport […]
Revenue update in relation to payments of CRSS and EWSS
Revenue update in relation to payments of CRSS and EWSS Today (23/12/2020) Revenue has provided important information to businesses in relation to the following: availability of an additional seasonal Covid Restrictions Support Scheme (CRSS) payment for certain businesses access to the scheme for businesses impacted by revised public health restrictions coming into effect on 24 December, […]
eBrief No. 235/20 – Filing Guidelines for DAC6 (EU Mandatory Disclosure of Reportable Cross-Border Arrangements)
Revenue eBrief No. 235/20 22 December 2020 Filing Guidelines for DAC6 (EU Mandatory Disclosure of Reportable Cross-Border Arrangements) Tax and Duty Manual Part 33-03-04 – Filing Guidelines for DAC6 (EU Mandatory Disclosure of Reportable Cross-Border Arrangements) – has been created to provide step by step guidance on how to set up a DAC6 reporting obligation and file a DAC6 return […]
eBrief No. 236/20 – Research and Development Tax Credit
Revenue eBrief No. 236/20 22 December 2020 Research and Development Tax Credit Tax and Duty Manual Part 29-02-03 – Research and Development (R&D) Tax Credit – has been amended to reflect the Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Bill 2020 and to update guidance on plant and machinery in section 5.3.
