Revenue eBrief No.195/21 – Central Register of Beneficial Ownership of Trusts

Revenue eBrief No.195/21 21 October 2021 Central Register of Beneficial Ownership of Trusts Trustees of relevant trusts are reminded that the date to register details of the beneficial ownership of their trust on the Central Register of Beneficial Ownership of Trusts (CRBOT) is 23rd October 2021 for trusts that were established on or before 23rd April […]

Revenue eBrief No.194/21 – Form 1 (IREF) 2020 Filing Deadline Extension

Revenue eBrief No. 194/21 21 October 2021 Form 1 (IREF) 2020 Filing Deadline Extension Form 1 (IREF) 2020 is now available on the Revenue website. The return filing and payment date for IREFs, with an obligation to submit the Form 1 (IREF) via MyEnquiries, is Wednesday, 17 November 2021. When remitting an electronic payment, as instructed on the […]

Revenue eBrief No.193/21 – Capital Acquisitions Tax Collection and Enforcement Guidelines

Revenue eBrief No. 193/21 21 October 2021 Capital Acquisitions Tax Collection and Enforcement Guidelines Tax and Duty Manual – Capital Acquisitions Tax Collection and Enforcement Guidelines – has been amended as follows: Paragraph 1.4 on group thresholds has been updated to clarify when a parent falls within Group A or Group B. Appendix 3 has been updated to reflect […]

Revenue eBrief No.192/21 – Income Tax Return Form 2020 – ROS Form 11

Revenue eBrief No. 192/21 21 October 2021 Income Tax Return Form 2020 – ROS Form 11 Tax and Duty Manual (TDM) Part 38-01-04E – Income Tax Return Form 2020 – ROS Form 11 – has been updated as follows: A clarification has been added regarding the Temporary Wage Subsidy Scheme (TWSS) (paragraph 3.1), Information has been added on debt […]