- New Enhanced Compliance Engagement Framework July 1, 2026 - New Revenue Guidance on Tax Compliance The Revenue Commissioners have introduced guidance on the Enhanced Compliance Engagement (ECE) framework for high-wealth individuals (HWIs) within the High Wealth and Financial Services Division (HW&FSD), running as a pilot until 31st December 2027. It will be reviewed by Revenue in 2028. The framework, designed to foster […]
- UK Company Accounts Filing Changes from 2028 June 9, 2026 - Following engagement with Stakeholders, the Economic Crime and Corporate Transparency Act 2023 reforms for company account filing are delayed to April 2028. This includes mandatory iXBRL format, eliminated abridged accounts and strengthened audit exemptions. The key changes include required profit and loss filing for small companies and micro-entities (with an opt-out for public disclosure), […]
- New Customs Rules for Online Shoppers May 28, 2026 - Today, 28th May 2026, the Revenue Commissioners issued a press release. In it, important changes were announced in relation to Customs Rules for the importation of goods, valued at €150 or less, from outside the European Union. This includes Great Britain. This change will take effect in every EU member state from 1st […]
- Revenue Code of Practice and Compliance May 15, 2026 - On 15th May 2026, the Revenue Commissioners updated their website with the following: https://www.revenue.ie/en/self-assessment-and-self-employment/code-of-practice-and-compliance/index.aspx If you have been selected for a Revenue Compliance Intervention, this 82 page Code of Practice for Revenue Compliance Interventions provides the relevant guidelines that Revenue, taxpayers and tax practitioners must follow. A helpful video has […]
- Residential Premises Rental Income Relief – Landlords Tax Relief March 12, 2026 - Are you an individual landlord of rented residential property in Ireland? If so, this nine page Revenue guidance material published today may be of interest to you, especially if you are a non-resident landlord. In general, non-resident individuals are not entitled to any personal tax credits, reliefs and/or deductions. Section 1032 TCA 1997, […]
- Filing a Self Assessment Tax Return – Ireland February 12, 2026 - If you’re a newly self-employed business owner, you are now officially part of the self-assessment tax system. This means you will need to file a Form 11 tax return with Revenue, on an annual basis. This annual filing requirement also applies to you if you: operate outside the PAYE system as a self-employed individual, […]
- VAT Modernisation – Ireland February 10, 2026 - On 8 October 2025, the Irish Revenue Commissioners published a roadmap, detailing the phased implementation of mandatory structured e-invoicing and real-time digital reporting for B2B transactions to align with EU VAT in the Digital Age (ViDA) requirements by 1st July 2030. Compliant invoices, adhering to the EN16931 standard via the PEPPOL network, will […]
- Revenue Guidance on Unit Trusts and Offshore Funds January 22, 2026 - On 22nd January 2026, the Revenue Commissioners updated their guidance manuals on Offshore Funds and Investment Undertakings, to reflect Finance Act 2025 amendments. The tax rate for individuals has been reduced from 41% to 38% effective from 1st January 2026. This lower rate applies to income and gains from Irish domiciled investment funds as […]
- 2026 U.S. Filing – U.S. Taxes December 23, 2025 - The One Big Beautiful Bill Act, which was passed on 4th July 2025, made sweeping updates to the U.S. tax code and will extend a number of provisions from the 2017 Tax Cuts and Jobs Act, that were due to expire. This legislation creates new reporting requirements and amends certain eligibility thresholds. Up […]
- 2025 UK Autumn Budget – Capital Gains Tax November 26, 2025 - Today, Wednesday, 26th November 2025. the Chancellor, Rachel Reeves, announced a number of changes to Capital Gains Tax (CGT), effective immediately. The change, the majority of our clients have reacted to, is the reduction of the Capital Gains Tax Relief business owners/shareholders receive when they dispose of shares in their company to an employee […]
- UK Personal Taxes – UK Autumn Budget 2025 November 26, 2025 - The Chancellor, Rachel Reeves, delivered her Autumn Budget today, Wednesday, 26th November 2025. This article provides an overview of Personal Taxes under the following headings: Income tax and National Insurance Contributions (NICs) Inheritance tax (IHT) Agricultural and business property relief Pensions Employee Ownership Trusts (EOTs) Residential property / High Value Council Tax Surcharge ISA […]
- Finance Bill 2025 Ireland – Increasing Revenue Powers October 16, 2025 - The Minister for Finance, Paschal Donohoe, published Finance Bill 2025 today, 16th October 2025, giving effect to the tax measures announced in Budget 2026 of last week. Section 31 of the Bill introduces a new Section 959AX TCA 1997 to Part 41A TCA 1997. This legislation gives the Revenue Commissioners the authority […]
- Tax Changes for employees – Ireland 2026 October 8, 2025 - Budget 2026 was announced on Tuesday, 7th October 2025. From 1st January 2026, the National Minimum Wage for people aged twenty and over will increase, by 65 cents, to €14.15 per hour. Other changes for employees and employers include the following: Small Benefit Exemption The Small Benefits Exemption enables employers to provide tax-free […]
- Budget 2026 – Ireland – extension of Tax Credits and Reliefs October 7, 2025 - Budget 2026 introduced a wide range of updates across Ireland’s tax system. The following Tax Credits and Reliefs are being extended: 1. The Rent Tax Credit is being extended for a further three years. It is due to expire at the end of 2028. For further information, please click link: https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/land-and-property/rent-credit/index.aspx […]
- Budget 2026 – Business Taxes October 7, 2025 - Today, Tuesday, 7th October 2025, the Minister for Finance, Paschal Donohoe and the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation, Jack Chambers presented Budget 2026. In this series of articles, we have outlined some of the tax changes which we consider most relevant under the following headings (a) Personal Tax, (b) […]
- Budget 2026 – Personal Tax October 7, 2025 - Today, Tuesday, 7th October 2025, the Minister for Finance, Paschal Donohoe and the Minister for Public Expenditure, Infrastructure, Public Service Reform & Digitalisation, Jack Chambers presented Budget 2026. In this series of articles, we have outlined some of the tax changes that we consider most relevant under the following headings (a) Personal Tax, (b) […]
- Dwelling House Exemption – Gift and Inheritance Tax – CAT September 23, 2025 - In general terms, Capital Acquisitions Tax is the Irish gift or inheritance tax arising on a benefit taken by or from an Irish resident individual. It also applies if a gift or inheritance includes Irish property, regardless of the residence of the person, either taking or giving the benefit. It’s important to bear […]
- Corporation Tax Returns Form CT1 August 27, 2025 - On 27th August 2025, Revenue updated the The Tax and Duty Manual Part 38-02-01 to include links to the following Tax and Duty Manuals: Completion of Corporation Tax Returns Form CT1 2024 Completion of Corporation Tax Returns Form CT1 2023 If you require assistance filing your CT1 Forms, please contact […]
- PAYE Exclusion Order August 11, 2025 - Today, 11th August 2025, Revenue have amended their Tax and Duty Manual Part 42-04-01 – PAYE Exclusion Orders. This guidance material provides details of the new PAYE Exclusion Order application portal, which may be accessed through MyAccount or ROS. This new application system will allow for faster processing times. If […]
- ROS Pay and File – useful tips August 7, 2025 - Revenue eBrief No. 156/25 was published on 7th August 2025. Tax and Duty Manual Part 38-06-01a has been updated to contain the following: A link to access further information on Revenue’s new agent eLinking facility is provided in paragraph 6.5.1. Paragraph 7.1.2 states that payments via Commercial Debit Cards will no longer be accepted from […]
