Category Archives: Taxation

Payments on termination of an office or employment or removal from employment

Tax and Duty Manual Part 05-05-19 (PDF, 295KB) has

Posted in Taxation | Comments Off on Payments on termination of an office or employment or removal from employment

On-Line Payment of Taxes – myAccount

With effect from 11 June 2016, Revenue is providing a new on-line payment facility via myAccount. The new facility will enable non-ROS

Posted in Taxation | Comments Off on On-Line Payment of Taxes – myAccount

ROS extended to accept additional taxes, interest and penalties

Revenue is extending the Revenue On-Line Service to accept payments

Posted in Taxation | Comments Off on ROS extended to accept additional taxes, interest and penalties

Restrictions on income tax loss relief

Individuals who incur a current year loss in a trade or profession can claim relief

Posted in Taxation | Comments Off on Restrictions on income tax loss relief

Agents Guide to Collector-General

The Tax and Duty Manual Agents Guide to the Collector General’s Division (PDF, 481KB) has been amended to reflect updates on:

Posted in Taxation | Comments Off on Agents Guide to Collector-General

Order of offset of income tax reliefs, allowances and deductions

Revenue has received a number of claims for repayment of tax, for individuals who are affected by the High Income Earners Restriction,

Posted in Taxation | Comments Off on Order of offset of income tax reliefs, allowances and deductions

Health Expenses section 469 Taxes Consolidation Act 1997

Tax and Duty Manual Part 15-01-12 (PDF, 454KB) provides guidelines

Posted in Taxation | Comments Off on Health Expenses section 469 Taxes Consolidation Act 1997

Credit in respect of tax deducted from emoluments of certain directors and employees – Section 997A TCA 1997

The purpose of Section 997A is to deny certain directors and employees a credit for tax deducted from their remuneration

Posted in Taxation | Comments Off on Credit in respect of tax deducted from emoluments of certain directors and employees – Section 997A TCA 1997

Increased compliance interventions in the construction sector – application of the Reverse Charge for VAT and other matters

As outlined in eBrief No. 77/15 (25 August 2015), Revenue has increased its focus on compliance risks in the Construction Sector.

Posted in Taxation | Comments Off on Increased compliance interventions in the construction sector – application of the Reverse Charge for VAT and other matters

Change of Responsibility for e-Tax Clearance from 1st April 2016

The Collector-General’s office will assume responsibility for tax clearance with effect from 1 April 2016.

Posted in Taxation | Comments Off on Change of Responsibility for e-Tax Clearance from 1st April 2016