Revenue eBrief No. 129/22 – Code of Practice in determining Employment status (Employed or Self-Employed)
Revenue eBrief No. 129/22 21 June 2022 Code of Practice in determining Employment status (Employed or Self-Employed) Tax and Duty Manual Part 04-01-17 – The Code of Practice in Determining Employment status – has been updated to insert a link to the revised Code published in 2021.
Revenue seize heroin and cocaine worth €1.3 million at Rosslare Europort
Revenue seize heroin and cocaine worth €1.3 million at Rosslare Europort Yesterday (19/06/2022), as a result of routine profiling, Revenue officers seized over 5kgs of heroin and almost 8kgs of cocaine, with a combined estimated value of more than €1.3 million, at Rosslare Europort. The drugs were discovered when Revenue officers stopped and searched an […]
Revenue eBrief No. 125/22 – Individuals described as 'locums' engaged in the fields of medicine, health care and pharmacy
Revenue eBrief No. 125/22 20 June 2022 Individuals described as ‘locums’ engaged in the fields of medicine, health care and pharmacy Tax and Duty Manual Part 05-01-20 (Individuals described as ‘locums’ engaged in the fields of medicine, health care and pharmacy) has been updated at Paragraph 3 to refer to the revised Code of Practice on Determining Employment […]
Revenue eBrief No. 126/22 – Accelerated wear and tear allowances for gas vehicles and refuelling equipment
Revenue eBrief No. 126/22 20 June 2022 Accelerated wear and tear allowances for gas vehicles and refuelling equipment Tax and Duty Manual Part 09-02-06 – Accelerated wear and tear allowances for gas vehicles and refuelling equipment – has been updated to reflect amendments made by Finance Act 2021 to the scheme of accelerated capital allowances available under […]
Revenue eBrief No. 127/22 – Guidelines for Article 9 Correlative Adjustment claims
Revenue eBrief No. 127/22 20 June 2022 Guidelines for Article 9 Correlative Adjustment claims Tax and Duty Manual (TDM) Part 35-02-09 – Guidelines for Article 9 Correlative Adjustment claims – has been updated as follows: Section 3.1 has been updated to include a reference to section 955 TCA 1997, applicable to accounting periods starting prior to 1 January 2013. […]
Revenue eBrief No. 124/22 – Guidelines on the Processing of Online Tax Evasion Reports
Revenue eBrief No. 124/22 17 June 2022 Guidelines on the Processing of Online Tax Evasion Reports The following changes have been made to the Tax & Duty Manual Processing Online Tax Evasion Reports Part 2, which deals with enquiries from the public in relation to how tax or duty evasion/suspicious activity reports can be made, now includes additional areas […]
Revenue Publishes List of Tax Defaulters
Revenue Publishes List of Tax Defaulters Today (14/06/2022), Revenue published the List of Tax Defaulters in respect of the period 1 January 2022 to 31 March 2022. The list is published in Iris Oifigiúil, in two parts. Part 1: Persons in whose case the Court has determined a penalty relating to a settlement, or has […]
Revenue eBrief No. 123/22 – Expression of Doubt (Full Self Assessment) IT/CT/CGT
Revenue eBrief No. 123/22 13 June 2022 Expression of Doubt (Full Self Assessment) IT/CT/CGT Tax and Duty Manual Part 41A 03 00 – Expression of Doubt (Full Self Assessment) IT/CT/CGT, has been updated in paragraph 2 to clarify the requirements for submitting an Expression of Doubt.
Revenue eBrief No. 122/22 – Tax and Duty Manual Part 34-00-10
Revenue eBrief No. 122/22 10 June 2022 Tax and Duty Manual Part 34-00-10 Tax and Duty Manual Part 34-00-10 – Special Assignee Relief Programme (SARP) – has been updated as follows: The inclusion of a new Paragraph 4.1 which provides guidance on the eligibility of an assignee to avail of SARP in cases where he/she spends time in the State in the 6 […]
Revenue seize herbal cannabis worth almost €100,000 in Athy
Revenue seize herbal cannabis worth almost €100,000 in Athy Last Friday (03/06/2022), as part of an intelligence led operation targeting organised crime groups operating in the Kildare area, Revenue officers seized almost 5kg of herbal cannabis with an estimated value of almost €100,000. The seizure was made following a search, under warrant, of a premises […]
