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