Revenue eBrief 012/2022 – eCG50 – Guide for Applicants
19 January 2022 eCG50 – Guide for Applicants Tax and Duty Manual Part 42-03-01a provides guidance on the online eCG50 application processing system. The TDM has been amended as follows: References to ‘market assets’ have been deleted from paragraphs 4 and 6 Figure 4 has been updated Information has been added to paragraph 4.8 on the issuing of a […]
Revenue eBrief 011/2022 – Revenue documentation to verify personal addresses for non-Revenue purposes
Revenue eBrief No. 011/22 19 January 2022 Revenue documentation to verify personal addresses for non-Revenue purposes Tax and Duty Manual Part 37-00-16 has been created to provide guidance on requests for verification of personal addresses for non-Revenue purposes. Tax and Duty Manual Part 37-00-15 has also been updated to inform staff of how ROS Administrators can […]
Revenue eBrief 010/2022 – Pensions Manual Update
Revenue eBrief No. 010/22 19 January 2022 Pensions Manual Update Pensions Manual Chapter 4, which deals with contributions to pension schemes by employers, has now been updated in Paragraph 4.9 to reflect an amendment in Finance Act 2021 to section 774(6) of the Taxes Consolidation Act 1997. The amendment provides that tax relief is available for […]
eBrief 009/2022 – High income individuals' restriction – income chargeable to tax at the standard rate in joint assessment cases
Revenue eBrief No. 009/22 19 January 2022 High income individuals’ restriction – income chargeable to tax at the standard rate in joint assessment cases Tax and Duty Manual Part 15-02a-02, dealing with the high income individuals’ restriction, has been amended to reflect the increase from €26,300 to €27,800 in the standard rate cut off point […]