Revenue eBriefs since 1st January 2017

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Are you aware of how much has changed since 1st January 2017 in terms of Tax compliance, Tax Credits, Employee Subsistence Expenses, Personal Tax, Corporation Tax, Capital Acquisitions Tax, Capital Gains Tax, Value Added Tax, PAYE, Stamp Duty, Transfer Pricing, Local Property Tax, Revenue Audit Procedures, etc.?

 

Here are a list of the Revenue eBriefs published so far this year:

 

  1. Revenue eBrief No. 01/17  Finance Act 2016 – VAT Notes for Guidance
  2. Revenue eBrief No. 02/17 Improved online services for PAYE customers
  3. Revenue eBrief No. 03/17 Stamp duty levies – changes made by Finance Act 2016 and Health Insurance Amendment Act 2016
  4. Revenue eBrief No. 04/17  Finance Act 2016 changes to Capital Acquisitions Tax Consolidation Act 2003 – Changes to section 86 (Dwelling House Exemption) and Schedule 2 (Group Thresholds) CATCA 2003 
  5. Revenue eBrief No. 05/17  Fisher Tax Credit 
  6. Revenue eBrief No. 06/17  Special Assignee Relief Programme
  7. Revenue eBrief No. 07/17  Deduction for statutory registration fees paid to the Health and Social Care Professionals Council
  8. Revenue eBrief No. 08/17  Revenue Opinions and Confirmations 
  9. Revenue eBrief No. 09/17  Tax Relief on Retirement for Certain Income of Certain Sportspersons 
  10. Revenue eBrief No. 10/17  Irish Real Estate Fund declarations
  11. Revenue eBrief No. 11/17  Average Market Mid-Closing Exchange Rates v Euro – Lloyds Conversion Rate
  12. Revenue eBrief No. 12/17  Revenue Arrangements for Implementing EU and OECD Exchange of Information Requirements In Respect of Tax Rulings
  13. Revenue eBrief No. 13/17  PAYE – Exclusion Orders
  14. Revenue eBrief No. 14/17 –  Taxation of Paternity Benefit
  15. Revenue eBrief No. 15/17  Deduction for income earned in certain foreign states (Foreign Earnings Deduction) 
  16. Revenue eBrief No. 16/17  Revenue Technical Service – Solicitor Access to the MyEnquiries online contact facility 
  17. Revenue eBrief No. 17/17  R and D tax credit claims in respect of projects supported by Enterprise Ireland R and D grants
  18. Revenue eBrief No. 18/17  Updates to the Electronic Relevant Contracts Tax (eRCT) System – Look up Payment Notifications
  19. Revenue eBrief No. 19/17  Revenue seeks applications for independent Research & Development (R&D) experts
  20. Revenue eBrief No. 20/17  Solvency II – EU (Insurance and Reinsurance) Regulations 2015 
  21. Revenue eBrief No. 21/17  Opticians in employment 
  22. Revenue eBrief No. 22/17  Securitisation: Notification of “Qualifying Company” Section 110 Taxes Consolidation Act, 1997.
  23. Revenue eBrief No. 23/17  Code of Practice for Revenue Audit and other Compliance Interventions
  24. Revenue eBrief No. 24/17  Health Expenses / Assistance Dogs
  25. Revenue eBrief No. 25/17  Non Principal Private Residence (NPPR) Charge
  26. Revenue eBrief No. 26/17  Irish Real Estate Fund declarations
  27. Revenue eBrief No. 27/17  Certification of Residence for Individuals/Companies/Funds
  28. Revenue eBrief No. 28/17  CGT implications for individuals of takeover of Fyffes plc by Sumitomo Corporation
  29. Revenue eBrief No. 29/17  PAYE Modernisation – Report on Public Consultation Process
  30. Revenue eBrief No. 30/17  Non Principal Private Residence charge notification facility
  31. Revenue eBrief No. 31/17  Home Renovation Incentive (HRI)
  32. Revenue eBrief No. 32/17  Help To Buy Scheme
  33. Revenue eBrief No. 33/17  Section 900 Taxes Consolidation Act 1997 – Power to call for the production of books, information etc.
  34. Revenue eBrief No. 34/17  Charitable Donations Scheme
  35. Revenue eBrief No. 35/17  Revenue Technical Service (RTS) for Agents and Taxpayers
  36. Revenue eBrief No. 36/17  Large Cases Division: Opinions/Confirmation on Tax/Duty Consequences of a Proposed Course of Action
  37. Revenue eBrief No. 37/17  VAT treatment of education and vocational training
  38. Revenue eBrief No. 38/17  ROS – Extension of Pay & File Deadline for ROS Customers for 2017
  39. Revenue eBrief No. 39/17  Corporation Tax (CT1) Returns for 2016 and 2017, Forms 46G (Company)
  40. Revenue eBrief No. 40/17  Offshore funds regime
  41. Revenue eBrief No. 41/17 Incapacitated Child Tax Credit
  42. Revenue eBrief No. 42/17  MyEnquiries enhancements
  43. Revenue eBrief No. 43/17  Exemption in respect of certain expense payments for resident relevant directors
  44. Revenue eBrief No. 44/17  Definition of ‘chargeable person’ – Self Assessment
  45. Revenue eBrief No. 45/17  Employees’ Subsistence Expenses and Motoring and Bicycle Expenses
  46. Revenue eBrief No. 46/17  Underpayment of Preliminary Corporation Tax: waiver of interest where the underpayment arises solely due to movements in the exchange rate of the functional currency
  47. Revenue eBrief No. 47/2017  Pre self-assessment – stamp duty manual
  48. Revenue eBrief No. 48/17  Taxation of exam setters, exam correctors, invigilators, etc.
  49. Revenue eBrief No. 49/17  Tax treatment of the reimbursement of Expenses and Travel and Subsistence to Office Holders and Employees
  50. Revenue eBrief No. 50/17  Returns Compliance Income Tax and Corporation Tax
  51. Revenue eBrief No. 51/17  Local property tax appeals
  52. Revenue eBrief No. 52/17  Company reconstructions without change of ownership (Section 400 TCA 1997)
  53. Revenue eBrief No. 53/17  Restructured VAT Tax and Duty Manual
  54. Revenue eBrief No. 54/17  Full self-assessment: Time limits for making enquiries and making or amending assessments
  55. Revenue eBrief No. 55/17  Surcharge on certain undistributed income of close companies
  56. Revenue eBrief No. 56/17  Charges on income for Corporation Tax purposes
  57. Revenue eBrief No. 57/17 Time limits for raising assessments and making enquiries – section 955 TCA 1997
  58. Revenue eBrief No. 58/17  Filing and paying Stamp Duty on Instruments
  59. Revenue eBrief No. 59/17  Capital Acquisitions Tax – Business Relief
  60. Revenue eBrief No. 60/17  Pensions Manual Amended
  61. Revenue eBrief No. 61/17  PAYE Taxpayers and Self-Assessment – Interaction of PAYE and Self-Assessment Procedures: Income Tax
  62. Revenue eBrief No. 62/17  Company Incorporation – Economic Activity
  63. Revenue eBrief No. 63/17  Tax-Geared Penalties for Non-Submission of Returns
  64. Revenue eBrief No. 64/17  Tax treatment of certain dividends
  65. Revenue eBrief No. 65/17  Full self-assessment – Revenue assessment in the absence of a return
  66. Revenue eBrief No. 66/17  New PAYE Services and ROS registration changes
  67. Revenue eBrief No. 67/17  Data Retention Policy for Compliance Interventions
  68. Revenue eBrief No. 68/17  Provisions Relating to Residence of Individuals
  69. Revenue eBrief No. 69/17  Guidelines on tax consequences of receivership and mortgagee in possession (MIP)
  70. Revenue eBrief No. 70/17  Irish Real Estate Funds
  71. Revenue eBrief No. 71/17  ROS Form 11 – 2016 income tax return
  72. Revenue eBrief No. 72/17  Guide to Exchange of Information under Council Directive 2011/16/EU, Ireland’s Double Taxation Agreements and Tax Information Exchange Agreements and the OECD/Council of Europe Convention on Mutual Administrative Assistance in Tax Matters.
  73. eBrief No. 73/17  Guidelines for requesting Mutual Agreement Procedure (MAP) assistance in Ireland
  74. Revenue eBrief No. 74/17  Transfer Pricing Documentation Obligations
  75. Revenue eBrief No. 75/17  Tax Treatment of Members of the European Parliament
  76. Revenue eBrief No. 76/17  ROS – Digital Certificate Renewal reminder notices
  77. Revenue eBrief No. 77/17  Corporation Tax Statement of Particulars – Section 882 TCA 1997
  78. Revenue eBrief No. 78/17  Accessing Schedule E information – 2016 Income Tax Return

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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