Revenue eBrief No. 033/22 – Exempt Unit Trust (EUT) February 2022 Filing – Updated Form EUT available
Revenue eBrief No. 033/22 14 February 2022 Exempt Unit Trust (EUT) February 2022 Filing – Updated Form EUT1 available A new version of the Form EUT1 is now available on the Revenue website in the Related Forms panel. EUTs are required to file this updated statement on or before 28 February 2022, as provided by Section […]
Revenue eBrief No. 029/22 – Income tax return form 2021 – ROS Form 11
Revenue eBrief No. 029/22 11 February 2022 Income tax return form 2021 – ROS Form 11 The 2021 ROS Form 11 has been available since 1 January 2022 in both the online and offline ROS facilities. A new Tax and Duty Manual Part 38-01-04F highlights updates and changes to the 2021 form. The 2021 Form 11 reflects the […]
Revenue eBrief No. 030/22 – Part 10 Enforcement – Sections 127 – 13A
Revenue eBrief No. 030/22 11 February 2022 Part 10 Enforcement – Sections 127 – 13A Part 10 of the Stamp Duties Consolidation Act (SDCA) 1999 contains a number of enforcement provisions which help to ensure that instruments which are chargeable to stamp duty are presented to the Revenue Commissioners for stamping. Section 63 of Finance […]
Revenue eBrief No. 031/22 – New Code of Practice for Revenue Compliance Interventions
Revenue eBrief No. 031/22 11 February 2022 New Code of Practice for Revenue Compliance Interventions Revenue has published it’s new Code of Practice for Revenue Compliance Interventions which will come into effect on May 1 2022 and will apply to all compliance interventions notified on or after that date. This Code sets out details of Revenue’s […]
Revenue eBrief No. 028/22 – State Aid Transparency Requirements
Revenue eBrief No. 028/22 10 February 2022 State Aid Transparency Requirements Tax and Duty Manual Part 37-00-39 (State Aid Transparency Requirements: Publication of information regarding State aid granted to individual taxpayers) has been updated to include an additional scheme that is subject to State aid transparency requirements, Acceleration of Wear and Tear Allowances for Farm Safety Equipment (Section […]
Revenue eBrief No. 026/22 – Third Party Returns – Requirement to report information automatically
Revenue eBrief No. 026/22 09 February 2022 Third Party Returns – Requirement to report information automatically Tax and Duty Manual (TDM) Part 38-03-13 has been amended to update instructions on filing Forms 8-2, 8B-A, 8-3, and 21R through the MyEnquiries or MyAccount applications. TDM 38-03-10 – Return of Rent/Rent Subsidies Paid by Certain Bodies has now been removed as it is […]
Revenue eBrief No. 027/22 – Guidelines for Registration for IT, CT, RCT, PREM and Certain Minor Taxheads
Revenue eBrief No. 027/22 09 February 2022 Guidelines for Registration for IT, CT, RCT, PREM and Certain Minor Taxheads Tax and Duty Manual Part 38-01-03a – Guidelines for Registration for IT, CT, RCT, PREM and Certain Minor Taxheads – has been updated at Section 7.5 to outline the registration process for Betting Duty.
Revenue confirms employers impacted by December's COVID restrictions can now claim enhanced EWSS support
Revenue confirms employers impacted by December’s COVID restrictions can now claim enhanced EWSS support As part of Budget 2022, the Government agreed the future of the Employment Wage Subsidy Scheme (EWSS), including the graduated step-down in subsidy rates payable, with a view to bringing the scheme to an end by April 2022. This means that […]
Revenue eBrief No. 024/22 – Section 126AA Bank Levy
Revenue eBrief No. 024/22 01 February 2022 Section 126AA Bank Levy Section 126AA of the Stamp Duties Consolidation Act 1999 provides for a levy on certain financial institutions (known as the bank levy). Section 60 of Finance Act 2021 amended section 126AA to provide for the extension of the levy to 2022 (KBC Bank Ireland […]
Revenue eBrief No. 025/22 -Part 09 – Levies – Sections 123-126C
Revenue eBrief No. 025/22 01 February 2022 Part 09 – Levies – Sections 123-126C Part 9 of the Stamp Duties Consolidation Act (SDCA) 1999 provides for stamp duty to be levied on certain financial cards, insurance policies and a levy on financial institutions. Tax & Duty Manual Part 09 – Levies – Section 123 – 126C […]
