Revenue eBrief No. 043/22 – VAT Treatment of Staff Secondments
Revenue eBrief No. 043/22 25 February 2022 VAT Treatment of Staff Secondments Tax and Duty Manual VAT Treatment of Staff Secondments has been updated to provide further clarity with regard to the VAT treatment of Staff Secondments.
Revenue eBrief No. 044/22 – Requests for clearance in death cases
Revenue eBrief No. 044/22 25 February 2022 Requests for clearance in death cases Revenue has published Tax and Duty Manual (TDM) Part 46-01-02 – Requests for clearance in death cases. This TDM explains the process for persons acting in a representative capacity to request clearance to distribute an estate after the death of a taxpayer. […]
Revenue eBrief No. 040/22 – Taxation of Couriers
Revenue eBrief No. 040/22 23 February 2022 Taxation of Couriers Tax and Duty Manual Part 04-01-07 – Taxation of Couriers – has been updated to clarify how the engagement status of couriers will be determined and to highlight the requirement by some courier firms to file a Form 46G in relation to certain payments.
Revenue eBrief No. 041/22 – Stamp duty manual – Section 83D: Residential development refund scheme – updated
Revenue eBrief No. 041/22 23 February 2022 Stamp duty manual – Section 83D: Residential development refund scheme – updated Section 83D of the Stamp Duties Consolidation Act (SDCA) 1999 provides for a refund of the difference between the stamp duty at the rate of 2%, which applied prior to 11 October 2017, and subsequent increased […]
Revenue eBrief No. 038/22 – Exchange Traded Funds
Revenue eBrief No. 038/22 21 February 2022 Exchange Traded Funds Tax and Duty Manual (TDM) Part 27-01a-03 on the taxation of investments in Exchange Traded Funds has been updated to confirm the interaction of the 8 year “deemed” disposal rule with updated guidance published on 1 September 2021, where applicable, which takes effect from 1 January 2022. […]
Revenue eBrief No. 039/22 – Controlled Foreign Company Rules
Revenue eBrief No. 039/22 21 February 2022 Controlled Foreign Company Rules Chapter 11 of the Tax and Duty Manual Part 35b-01-01, Controlled Foreign Company (CFC) Rules, which deals with section 835YA regarding Irish defensive measures in respect of the CFC rules has been updated to include more detail and reflect an amendment introduced by Finance […]
Revenue eBrief No. 037/22 – Share Schemes 2021 filing obligations
Revenue eBrief No. 037/22 18 February 2022 Share Schemes 2021 filing obligations Revenue would like to remind employers operating share schemes and trustees of certain approved share schemes of their obligation to meet their filing requirements by the due date of 31 March 2022, in respect of 2021. The return to be filed is dependent on the type […]
Revenue eBrief No. 036/22 – Filing Guidelines for DAC2-Common Reporting Standard
Revenue eBrief No. 036/22 16 February 2022 Filing Guidelines for DAC2-Common Reporting Standard Tax and Duty Manual Part 38-03-26 – Filing Guidelines for DAC2: Common Reporting Standard (CRS) – has been updated with sample correction files in a new section 7.6.
Revenue eBrief No. 034/22 – Stamp duty Tax & Duty Manual Part 2: Charging and Stamping of Instruments
Revenue eBrief No. 034/22 15 February 2022 Stamp duty Tax & Duty Manual Part 2: Charging and Stamping of Instruments Tax & Duty Manual Stamp Duty – Part 2: Charging and Stamping of Instruments has been brought up to date by deleting obsolete references to certain Finance Act 2008 amendments from paragraph 2.2.
Revenue eBrief No. 032/22 – Common Contractual Fund (CCF) February 2022 Filing – Updated Form CCF1 available
Revenue eBrief No. 032/22 14 February 2022 Common Contractual Fund (CCF) February 2022 Filing – Updated Form CCF1 available A new version of the Form CCF1 is now available on the Revenue website in the Related Forms panel. CCFs are required to file this updated statement on or before 28 February 2022 (including, where applicable, a statement with […]
