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 cigarettes at Dublin Port and drugs in Athlone
Revenue seize cigarettes at Dublin Port and drugs in Athlone Last Friday (03/06/2022), as a result of routine profiling, and with the assistance of detector dog Waffle, Revenue officers seized 80,000 cigarettes at Dublin Port. The seized cigarettes which were branded ‘Marlboro Gold’ and were detected in a consignment originating in Poland, had a retail […]
