Revenue eBriefs
This section provides links to Revenue e-briefs relating to capital taxes which have issued since 2009.
The new Code of Practice for Revenue Audit is now available and came into effect from 1 October 2010. This code now incorporates the changes to the civil penalty regime and publication provisions for tax defaulters introduced by Finance (No.2) Act 2008. It replaces the previous Code of Practice for Revenue Auditors and its addendum and supplement. A new pdf version issued from Revenue on this Code issued on 3 March 2011.
2016
- eBrief No. 48/16: Non-Filing of Returns - Prosecution and Penalty Programmes
- eBrief No. 43/2016:Clarification of circumstances where a CGT clearance certificate is not required
- eBrief No. 39/2016:Disclosure by Revenue of taxpayer information - Finance Act 2015 changes
- eBrief No. 38/2016:Surcharge for Late Submission of Returns
- eBrief No. 37/2016:New appeals process - issuing of Revenue 'settlement' letters
- eBrief No. 35/2016:Tax and Duty Appeals Manual
- eBrief No. 32/2016:Guidelines for Using the Court Process to Pursue Tax Liabilities
- eBrief No. 31/2016:ROS - Extension of Pay & File Deadline for ROS Customers for 2016
- eBrief No. 30/2016:Commencement of new tax and duty appeals process
- eBrief No. 21/2016:Transition to the reformed tax and duty appeals process
- eBrief No. 01/2016:Tax Treatment of Married Couples
2015
- eBrief No. 125/2015: Home Renovation Incentive (HRI)
- eBrief No. 124/2015: Pensions Manual Amended - specified income and AMRF (Approved Minimum Retirement Fund) set aside amounts
- eBrief No. 123/2015: VAT Reverse Charge – Gas, Electricity, Gas and Electricity Certificates
- eBrief No. 122/2015: CAT Manual Part 23 – Exemptions
- eBrief No. 119/2015: Credit through PAYE system for non-refundable foreign tax
- eBrief No. 112/2015: Code of Practice for Revenue Audit and other Compliance Interventions
- eBrief No. 105/2015: Clarification of circumstances where CGT clearance certificate not required
- eBrief No. 051/2015: Charitable Tax Exemptions and Charitable Donations Scheme
- eBrief No. 048/2015: ROS - Extension of Pay & File Deadline for ROS Customers for 2015
- eBrief No. 038/2015: Average Market Mid-Closing Exchange Rates v Euro
- eBrief No. 030/2015:Arrangements for implementing spontaneous exchange of information of Revenue opinions on cross-border transactions or situations - Council Directive 2011.16.EU
- eBrief No. 007/2015:Mandatory Disclosure guidelines published
- eBrief No. 006/2015:Capital Gains Tax - Disposals by virtue or in consequence of separation, divorce or dissolution of civil partnerships and the remittance basis of Assessment
- eBrief No. 003/2015:PAYE Exclusion Orders - non-resident employees recruited abroad and who exercise all their duties abroad
- eBrief No 51/15: CHaritable Tax Exemptions adn Charitable Donations Scheme
- eBrief No. 48/15: ROS Extension of Pay & File Deadline for ROS Customers for 2015
- eBrief No. 38/15: Average Mid Closing Exchange rates v Euro 2011 to 2014
- eBrief No.33/15: Retention of Books and Records
- eBrief No. 30/15: Revenue Manual on exchange of opinions
- eBrief No. 07/15: Mandatory Disclosure guidelines published
- eBrief No. 06/15: Disposals by virtue or in consequence of separation, divorce or dissolution and the remittance basis of assessment
2014 & prior
- eBrief No. 109/2014: Guide to the CAT treasement of Receipts by Children from their parents for their support, maintenance or education
- eBrief No. 108/2014: Guide to Farming Taxation Measures contained in Finance Act 2014
- eBrief No. 101/2014: CGT relief for diposals of land under section 604A TCA97 - enhancement expenditure
- eBrief No. 99/2014: Mandatory Disclosure Regime - Finance Bill 2014 amendments
- eBrief No. 64/2014: Local Property Tax Manual - update
- eBrief No. 63/2014: Revenue Tecnical Service - Updated Guidelines
- eBrief No. 40/2014: Automatic exchange of information webpage
- eBrief No. 38/2014: LPT for disabled and incapacitated individuals
- eBrief No. 34/2014: CGT exemption and single farm payment entitlements
- eBrief No. 31/2014: Debt release - Land dealers and developers
- eBrief No. 30/2014: Filing date for CAT extension for ROS
- eBrief No. 15/2014: Who must file a tax return and self-assessment under full self-assessment
- eBrief No. 14/2014: Capital Acquisitions Tax - Business Relief
- TaxBrief 04/2014: Large Cases Division- Opinions/Confirmations on tax consequences
- TaxBrief 03/2014: Tax Briefing on "full" self assessment
- eBrief No. 01/2014: Capital Gains Tax - Finance (No. 2) Act 2013
- eBrief No. 55/2013: Donations to Eligible Charities and other Approved Bodies
- eBrief No. 51/2013: VAT and Charities
- eBrief No. 32/2013: ROS Extended CAT Filing Date
- eBrief No. 12/2013: CAT and Debt Forgiveness Arrangements
- eBrief No. 01/2013: Stamp Duty - Young Trained Farmer Relief
- eBrief No. 25/2012: Repayments, Time Limits and Offsets of Tax
- eBrief No. 19/2012: Capital Acquisitions Tax - Discretionary Trust Tax
- eBrief No. 18/2012: Pay & File for CAT - use of ROS extension date
- eBrief No. 17/2012: Mandatory Electronic filing and payment - Phase 4 - pension and other reliefs
- eBrief No. 06/2012: Retention of Tax Records in Electronic Format
- eBrief;No. 73/2011: Section 84 CATCA 2003 Exemption re qualifying expenses of incapacitated persons
- eBrief No. 45/2011: Finance (No.3) Act 2011 (re civil partners and cohabitants)
- eBrief No. 33/2011: Stamp Duty - mandatory electronic filing and payment
- eBrief No. 29/2011: Charitable Donations by SMS text - VAT implications
- eBrief No. 21/2011: eRegistration - new services including trusts
- eBrief No. 09/2011: Mandatory Disclosure of Certain Transactions Forms
- eBrief No. 04/2011: Mandatory Electronic Filing and Payment of Tax - Stage 3 implementation
- eBrief No. 02/2011: Mandatory Disclosure of Certain Transactions Regulations 2011
- eBrief No. 80/2010: Stamp Duty - Centralisation of Stamping Operations to Dublin
- eBrief No. 74/2010: Tax Refunds and 4 year deadline
- eBrief No. 72/2010: CAT and filing paper (not online) returns
- eBrief No. 66/2010: ROS - Revenue Online Service - Pay & File Deadline - pay & file tips
- eBrief No. 65/2010: CAT - ROS Pay & File Deadline and updated CA24
- eBrief No. 63/2010: CAT and Pay and File by paper (not online)
- eBrief No. 58/2010: e-Stamping update of Revenue FAQs
- eBrief No. 53/2010: Updated Revenue Tax Briefing Supplement providing summary of all taxes
- eBrief No. 51/2010: CAT and new probate administration- update of FAQs
- eBrief No. 50/2010: Revenue consultation paper on proposed mandatory e-filing
- eBrief No. 45/2010: Section 23 relief and clawback on death
- eBrief No. 44/2010: Mandatory disclosure - Revenue consultation document and draft regulations
- eBrief No. 42/2010: CAT - Section 46(2B) CATCA03 commencement date - 14 June 2010
- eBrief No. 40/2010: Agent links
- eBrief no. 38/2010: CAT and Probate - new forms
- eBrief No. 37/2010: CAT and Probate administration - new rules in effect 14 June 2010
- eBrief no. 28/2010: Stamp Duty and the Land and Conveyancing Law Reform Act 2009
- eBrief No. 02/2010: Capital Acquisitions Tax - Group Thresholds for 2010
- eBrief No. 44/2009: Trusts and Offshore Structures – Qualifying Disclosure
- eBrief No. 43/2009: Tax Briefing Supplement 2009
- eBrief No. 38/2009: Trusts & Offshore Structures - Qualifying Disclosure - Third Party Reporting
- eBrief No. 31/2009: Stamp Duty - Property 'trade-in' scheme
- eBrief No. 29/2009: Third Party Returns - Time Limits - Offshore Settlements
- eBrief No. 26/2009: Third Party Reporting - Settlements Involving Non-Resident Trustees
- eBrief No. 25/2009: Tax Briefing Issue 71
- eBrief No. 23/2009: New Penalties Regime – Finance (No. 2) Act 2008
- eBrief No. 20/2009: Revenue Investigation into Trusts and Offshore Structures
- eBrief No. 07/2009: Stamp Duty – Finance (No. 2) Act 2008 - Share Transfer Forms
- eBrief No. 05/2009: Stamp Duty: Late Stamping of Instruments
- eBrief No. 03/2009: Finance (No.2) Act 2008 – Tax Residence Rules
- eBrief No. 01/2009: Issue 70 Tax Briefing
