Revenue eBrief No. 013/23 – Updated guidance on the Level 1 Compliance Programme – Debt Warehouse Scheme
Revenue eBrief No. 013/23 17 January 2023 Updated guidance on the Level 1 Compliance Programme – Debt Warehouse Scheme Tax and Duty Manual – Debt Warehousing Scheme – Level 1 Compliance Programme Guide – sets out the process whereby taxpayers, making an Unprompted Qualifying Disclosure in relation to previously undisclosed Period 1 liabilities on or before 31 January […]
Revenue eBrief No. 012/23 – Enhanced Reporting Requirements
Revenue eBrief No. 012/23 17 January 2023 Enhanced Reporting Requirements The introduction in Finance Act 2022 of Section 897C of the TCA 1997 will require employers to report to Revenue details of certain payments made to employees and/or directors. The requirement to provide this information will commence in 2024. Revenue is now seeking the engagement […]
Revenue eBrief No. 011/23 – Income Tax (Employments) Regulations 2022 S.I. No. 690 of 2022
Revenue eBrief No. 011/23 17 January 2023 Income Tax (Employments) Regulations 2022 S.I. No. 690 of 2022 Tax and Duty Manual Part 42-04-71 – Income Tax (Employments) Regulations 2018 – has been updated to reflect the changes made to the Income Tax (Employments) Regulations 2018 S.I. No. 345 of 2018 as a result of the Income Tax (Employments) […]
Revenue eBrief No. 010/23 – Review of Opinions/Confirmations
Revenue eBrief No. 010/23 17 January 2023 Review of Opinions/Confirmations Tax and Duty Manual Part 37-00-41 – Review of Opinions or Confirmations – has been updated to provide guidance to taxpayers who wish to continue to rely on an opinion or confirmation issued by Revenue. The update is for the period between 1 January and 31 December 2017, in respect […]
