Revenue eBrief No. 234/22 – Preliminary Income Tax Direct Debit Guidelines
Revenue eBrief No. 234/22 23 December 2022 Preliminary Income Tax Direct Debit Guidelines Tax and Duty Manual ‘Preliminary Income Tax Direct Debit Guidelines‘ has been updated at Appendix 4 to include the following information: “If you have more than one Direct Debit, each Direct Debit needs to be updated separately”
Revenue eBrief No. 233/22 – Rent Tax Credit
Revenue eBrief No. 233/22 23 December 2022 Rent Tax Credit Tax and Duty Manual Part 15-01-11A (Rent Tax Credit) outlines the conditions which must be met in order for an individual to be eligible to claim the new rent tax credit. This credit was introduced by the Finance Act 2022 and is available for the tax years 2022 to […]
Revenue eBrief No. 232/22 – Cycle to Work Scheme – has been updated
Revenue eBrief No. 232/22 23 December 2022 Cycle to Work Scheme – Finance Act 2022 updates Tax and Duty Manual – Part 05-01-01g – The Provision of bikes and safety equipment (the Cycle to Work Scheme) – has been updated in Section 7 to reflect the Finance Act 2022 amendments. The guidance now includes a definition of cargo […]
Revenue eBrief No. 230/22 – Customs Export Procedures Manual
Revenue eBrief No. 230/22 23 December 2022 Customs Export Procedures Manual The Customs Export Procedures Manual has been updated to reflect impending changes to export procedures with the introduction of a new Customs Export System – AES, in January 2023. Changes include: Paragraph 5.6 to include the new official name for Turkey – Türkiye to reflect […]
Revenue eBrief No. 229/22 – Tax and Duty Manual Part 05-01-01b Updated
Revenue eBrief No. 229/22 23 December 2022 Tax and Duty Manual Part 05-01-01b Updated Tax and Duty Manual Part 05-01-01b Chapter 2 – Employer-provided vehicles has been updated as follows: Section 6 – updates in respect of the provision of electric charging points and the payment of electricity bills. Section 8 – update to the simplification […]
Revenue eBrief No. 228-22 – Sea-going Naval Personnel Tax Credit – has been updated
Revenue eBrief No. 228/22 23 December 2022 Sea-going Naval Personnel Tax Credit The availability of the Sea-going Naval Personnel Tax Credit has been extended by one year, to the 2023 year of assessment by Finance Act 2022. Tax and Duty Manual Part 15-01-48 Sea-going Naval Personnel Tax Credit has been updated to reflect this extension. […]
Revenue eBrief No. 227/22 -Payments on Termination of an Office or Employment or Removal from an Office or Employment – has been updated
Revenue eBrief No. 227/22 23 December 2022 Payments on Termination of an Office or Employment or Removal from an Office or Employment Tax and Duty Manual Part 05-05-19 – Payments on Termination of an Office or Employment or Removal from an Office or Employment has been updated as follows: The layout has been amended to follow the […]
Revenue eBrief No. 231/22 – Guidance on Part 35A Transfer Pricing
Revenue eBrief No. 231/22 23 December 2022 Guidance on Part 35A Transfer Pricing Tax and Duty Manual Part 35A-01-01 – Transfer Pricing – has been updated for the following amendments to the transfer pricing rules in Part 35A of the Taxes Consolidation Act 1997: Finance Act 2021 substituted section 835E of the Taxes Consolidation Act 1997, […]
