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. 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 […]