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 new methods of on-line payments that are available to agents and solicitors. Additionally, the debit/credit card helpline number has been inserted into this Appendix.
