Revenue Documents

Self-Assessment Returns - Supplementary Guidance

Supplementary guidance on self-assessment return procedures and filing requirements for individuals.

Third Party Returns: Automatic Reporting Requirements

Guidance on third party reporting obligations and automatic information reporting requirements under tax law. This document explains which entities must report certain information automatically to Revenue under sections 888-894 of the TCA.

Self-Assessment Returns - Extended Information

Extended guidance on self-assessment return filing procedures and information requirements.

Forms 46G and 46G (Company) - Return Guidance

Guidance on completion of Forms 46G (individual) and 46G (Company) for reporting employment and other income information. These forms are used for tax return reporting of employment, pension, and other income sources.

Books and Records

Guidance on maintaining and keeping books and records for tax purposes under Irish tax law. Relevant for all taxpayers, businesses, and tax practitioners required to maintain proper documentation for income tax, CGT, and corporation tax compliance.

Country-by-Country Reporting: Data Access & Usage

Explains the data access and usage provisions for country-by-country reporting (CbCR) obligations. Applicable to large multinational enterprises required to file CbCR under transfer pricing documentation rules.

Tax Manual Part 38-03-21

Irish Revenue Tax & Duty Manual document covering income tax, CGT, and corporation tax matters. Specific content not available from extracted text.

Tax Manual Part 38-03-22

Irish Revenue Tax & Duty Manual document covering income tax, CGT, and corporation tax matters. Specific content not available from extracted text.

Tax Manual Part 38-03-23

Irish Revenue Tax & Duty Manual document covering income tax, CGT, and corporation tax matters. Specific content not available from extracted text.

Automatic Exchange of Information (AEOI) Guide

Revenue guide explaining automatic exchange of information (AEOI) requirements for financial account holders. Relevant for financial institutions and individuals with foreign financial accounts subject to AEOI obligations.

Tax Manual Part 38-03-25

Irish Revenue Tax & Duty Manual document covering income tax, CGT, and corporation tax matters. Specific content not available from extracted text.

Filing Guidelines for DAC2-Common Reporting Standard

Filing guidelines for DAC2-CRS (Common Reporting Standard) reporting obligations under EU Directive 2014/107/EU. Applicable to financial institutions and relevant parties required to report financial account information.

TDM 38-03-27: Country-by-Country Reporting Compliance

This document outlines Revenue's compliance policy on Country-by-Country (CbC) reporting requirements for large multinational enterprises. It covers filing obligations, procedural requirements, and enforcement matters under international tax transparency standards. Relevant for multinational corporations meeting CbC reporting thresholds.

CRS and FATCA Compliance Policy

Sets out Revenue's compliance policy regarding Common Reporting Standard (DAC2-CRS) and Foreign Account Tax Compliance Act (FATCA) obligations. Essential guidance for financial institutions and taxpayers with international financial connections.

Tax Manual Part 38-03-29

Irish Revenue Tax & Duty Manual document covering income tax, CGT, and corporation tax matters. Specific content not available from extracted text.

Securitisation Regulation: Investment Notification

Guidance on notification requirements for securitisation investments under EU Regulation 2021/557. Relevant for investors and financial institutions involved in securitised products.

Tax Manual Part 38-03-31

Irish Revenue Tax & Duty Manual document covering income tax, CGT, and corporation tax matters. Specific content not available from extracted text.

DAC Exchange of Information - Foreign Tax Officials

Explains procedures for presence and participation of foreign tax officials in administrative enquiries under DAC provisions. Relevant for taxpayers undergoing cross-border tax investigations and revenue officials conducting international enquiries.

Tax Manual Part 38-03-33

Irish Revenue Tax & Duty Manual document covering income tax, CGT, and corporation tax matters. Specific content not available from extracted text.

Tax Manual Part 38-03-34

Irish Revenue Tax & Duty Manual document covering income tax, CGT, and corporation tax matters. Specific content not available from extracted text.

Tax Manual Part 38-03-35

Irish Revenue Tax & Duty Manual document covering income tax, CGT, and corporation tax matters. Specific content not available from extracted text.

Tax Manual Part 38-03-36

Irish Revenue Tax & Duty Manual document covering income tax, CGT, and corporation tax matters. Specific content not available from extracted text.

DAC and OECD Frameworks in Irish Legislation

Outlines the adoption of EU Directive 2011/16/EU on administrative cooperation in taxation and equivalent OECD frameworks into Irish law. Relevant for understanding Ireland's international tax information exchange obligations and procedures.

Guidelines on Observing Business Premises

Sets out procedures and guidelines for Revenue officials observing business premises for tax purposes, including rules regarding private residences. Relevant for taxpayers subject to tax investigations and revenue officers conducting compliance activities.

Procedures for Revenue Authorisation Applications

Details procedures for applications seeking Revenue authorisation in tax matters. Contains confidential material exempt from Freedom of Information disclosure; relevant for taxpayers requiring formal authorisation for specific tax purposes.

TCA Section 38-04-13 Guidance

Irish Revenue Tax & Duty Manual reference document covering provisions under section 38-04-13 of the Taxes Consolidation Act 1997. Relevant to income tax, CGT, and corporation tax compliance scenarios.

TCA Section 38-04-14 Guidance

Irish Revenue Tax & Duty Manual reference document covering provisions under section 38-04-14 of the Taxes Consolidation Act 1997. Applicable to income tax, CGT, and corporation tax matters.

Property Valuation for Tax Purposes

Comprehensive guidance on procedures for valuing property assets for Irish tax and duty purposes under TCA Section 911. Essential for taxpayers, valuers, and tax professionals determining property values for income tax, CGT, and corporation tax compliance.

TDM 38-04-16A: Share Valuation Panel & Referral Procedures

This document sets out the procedures for share valuation referrals and Revenue's engagement of expert valuers from the share valuation panel. It covers the tendering process for panel membership, qualification requirements, and the referral mechanism for unquoted share valuations. Essential for tax practitioners dealing with unquoted share valuations and disputes.

TCA Section 38-06-01 Guidance

Irish Revenue Tax & Duty Manual reference document covering provisions under section 38-06-01 of the Taxes Consolidation Act 1997. Relevant to income tax, CGT, and corporation tax administration.

TCA Section 38-06-01A Guidance

Irish Revenue Tax & Duty Manual reference document covering provisions under section 38-06-01A of the Taxes Consolidation Act 1997. Applicable to income tax, CGT, and corporation tax scenarios.

TCA Section 38-06-01B Guidance

Irish Revenue Tax & Duty Manual reference document covering provisions under section 38-06-01B of the Taxes Consolidation Act 1997. Relevant to income tax, CGT, and corporation tax compliance matters.

TCA Section 38-06-02 Guidance

Irish Revenue Tax & Duty Manual reference document covering provisions under section 38-06-02 of the Taxes Consolidation Act 1997. Covers income tax, CGT, and corporation tax administration.

myAccount for First-Time Employees

Guidance on using Revenue's myAccount portal for first-time employees, including PAYE registration and tax administration. Designed to help new employees navigate digital tax services and understand their PAYE obligations.

TCA Section 38-06-03 Guidance

Irish Revenue Tax & Duty Manual reference document covering provisions under section 38-06-03 of the Taxes Consolidation Act 1997. Applicable to income tax, CGT, and corporation tax matters.

TCA Section 38-06-04 Guidance

Irish Revenue Tax & Duty Manual reference document covering provisions under section 38-06-04 of the Taxes Consolidation Act 1997. Relevant to income tax, CGT, and corporation tax compliance.

PAYE Services - Review Your Tax

Practical guidance on accessing and using Revenue's PAYE Services to review and manage personal tax positions. Essential for employees and employers managing PAYE compliance and tax adjustments through myAccount.

TCA Section 38-06-06 Guidance

Irish Revenue Tax & Duty Manual reference document covering provisions under section 38-06-06 of the Taxes Consolidation Act 1997. Covers income tax, CGT, and corporation tax administration.

TCA Section 38-06-07 Guidance

Irish Revenue Tax & Duty Manual reference document covering provisions under section 38-06-07 of the Taxes Consolidation Act 1997. Applicable to income tax, CGT, and corporation tax scenarios.

TCA Section 38-07-01 Guidance

Irish Revenue Tax & Duty Manual reference document covering provisions under section 38-07-01 of the Taxes Consolidation Act 1997. Relevant to income tax, CGT, and corporation tax administration.

Taxpayer Case Allocation Procedures

Revenue administrative guidance on taxpayer case allocation systems and processes. Provides procedural information relevant to how taxpayer files are managed and assigned within Revenue for income tax, CGT, and corporation tax administration.

Sensitive Cases Guidance (GCD48)

Revenue guidance on handling sensitive tax cases with special compliance requirements. Applicable to complex income tax, CGT, and corporation tax matters requiring elevated scrutiny or confidential handling.

Self-Assessment - Supporting Documentation

Comprehensive guidance on documentation requirements and retention obligations for income tax self-assessment returns. Clarifies what supporting documents must be retained and when they should be submitted to Revenue.

Expression of Doubt - Return Processing

Technical guidance on Revenue's processing procedures for self-assessment returns with an Expression of Doubt notation. Covers pre and post self-assessment provisions for managing disputed tax positions in income tax returns.

Preliminary Tax - Payment Guidance

Essential guidance on calculating and paying preliminary tax for income tax and corporation tax purposes on time. Helps taxpayers understand preliminary tax obligations and find detailed payment information.

TCA Section 41-00-25 Guidance

Irish Revenue Tax & Duty Manual reference document covering provisions under section 41-00-25 of the Taxes Consolidation Act 1997. Relevant to income tax, CGT, and corporation tax compliance matters.

TDM Part 41-00-28

Irish Revenue Tax and Duty Manual reference document. Specific content not extracted; consult Revenue website for guidance on income tax, CGT, or corporation tax topics.

Starting in Business

Guidance for new business owners on initial tax registration and compliance requirements. Relevant for self-employed individuals and business proprietors beginning trading activities.

Checking Claims for Allowances and Credits

Manual for verifying tax allowances and credits claimed on Form 11 (self-assessment) and Form CT1 (corporation tax) returns. Relevant for taxpayers, accountants, and Revenue auditors reviewing claim accuracy.

Residential Tenancies and Rental Income

Guidance on rental income reporting and interest relief deductions for Form 11 filers with registered residential tenancies. Applies to landlords with rental properties in Ireland.

TDM Part 41-00-40

Irish Revenue Tax and Duty Manual reference document. Specific content not extracted; consult Revenue website for guidance on income tax, CGT, or corporation tax topics.

Expression of Doubt (Full Self-Assessment)

Guidance on the Expression of Doubt procedure under TCA section 959P for income tax, corporation tax, and CGT. Relevant for taxpayers and practitioners seeking clarification on complex tax positions.

TDM Part 41A-05-01

Irish Revenue Tax and Duty Manual reference document. Specific content not extracted; consult Revenue website for guidance on self-assessment or related tax procedures.

TDM 41A-05-02: Revenue Assessment Without Return (S.959AC)

This document explains Revenue's power to make assessments when taxpayers fail to submit required returns (Form 11, CG1, or CT1) under section 959AC TCA 1997. It covers time limits for assessment, notice requirements, amendment procedures, and appeal rights. Critical for understanding Revenue's response to non-filing and self-assessment compliance.

TDM 41A-05-04: Self-Assessment Time Limits (S.959Z-959AB)

This document outlines time limits for Revenue enquiries and making or amending assessments under sections 959Z, 959AA, and 959AB TCA 1997. It covers different scenarios: absence of return, insufficient return, incomplete disclosure, and fraud/neglect. Essential for understanding assessment limitation periods and procedural deadlines in full self-assessment.

TDM 41A-01-01: Chargeable Persons & Self-Assessment Obligations

This document defines who must comply with full self-assessment under sections 959A and 959B TCA 1997. It covers the chargeable person definition, income thresholds (€5,000 and €30,000), excluded income categories, and joint assessment scenarios. Fundamental for determining self-assessment filing obligations.

TDM Part 41A-01-03

Irish Revenue Tax and Duty Manual reference document covering self-assessment procedures. Specific content not extracted; consult Revenue website for detailed guidance.

TDM Part 41A-01-04

Irish Revenue Tax and Duty Manual reference document covering self-assessment procedures. Specific content not extracted; consult Revenue website for detailed guidance.

TDM Part 41A-03-01

Irish Revenue Tax and Duty Manual reference document related to expression of doubt procedures. Specific content not extracted; consult Revenue website for detailed guidance.

Amending Returns and Self-Assessments

Manual explaining how and when taxpayers can amend previously filed tax returns and self-assessment forms. Essential guidance for correcting errors or updating information.

TDM Part 41A-04-02

Irish Revenue Tax and Duty Manual reference document on amending returns and self-assessments. Specific content not extracted; consult Revenue website for detailed guidance.

TDM Part 41A-07-01

Irish Revenue Tax and Duty Manual reference document related to corporation tax or payment procedures. Specific content not extracted; consult Revenue website for detailed guidance.

Payment of Preliminary Corporation Tax

Guidance on preliminary corporation tax payments under TCA sections 24(2), 239, 261(b), and 959AR-959AT. Relevant for companies with corporation tax liabilities making advance payments.

TDM 42-03-01: Deduction from Consideration on Disposal (S.980)

This document explains section 980 TCA 1997, which allows deduction from consideration where a purchaser retains amounts for payment to the Collector-General. It covers eligible assets, vendor relief entitlements, certificate requirements, and non-monetary consideration scenarios. Important for CGT planning on asset disposals with retained consideration.

TDM Part 42-03-01A

Irish Revenue Tax and Duty Manual reference document covering PAYE or employment-related matters. Specific content not extracted; consult Revenue website for detailed guidance.

TDM 42-03-02: CGT Instalment Payments (Section 981 TCA)

This document covers section 981 TCA 1997, permitting CGT to be paid by instalments where disposal consideration is spread beyond 18 months and undue hardship would result from immediate payment. It outlines application procedures, timeframes (up to 5 years), hardship assessment criteria, and payment arrangements with the Collector-General.

TDM Part 42-04-01

Irish Revenue Tax and Duty Manual reference document covering PAYE or employment-related matters. Specific content not extracted; consult Revenue website for detailed guidance.

TDM 42-04-07 [No text available]

This document is part of the Tax and Duty Manual covering Income Tax, CGT, or Corporation Tax topics. Without extracted text, the specific subject matter cannot be determined. Tax consultants should refer to the full document for guidance on relevant TCA sections and procedural requirements.

TDM Part 42-04-09

Irish Revenue Tax and Duty Manual reference document covering PAYE or employment-related matters. Specific content not extracted; consult Revenue website for detailed guidance.

PAYE – Vocational Training Opportunities Scheme

Tax treatment guidance for payments to individuals participating in the Vocational Training Opportunities Scheme (VTOS). Relevant for VTOS participants and employers administering scheme payments.

TDM Part 42-04-12

Irish Revenue Tax and Duty Manual reference document covering PAYE and self-assessment interaction. Specific content not extracted; consult Revenue website for detailed guidance.

PAYE Taxpayers and Self-Assessment

Manual explaining the interaction between PAYE and self-assessment procedures for income tax. Relevant for employees with additional sources of income requiring self-assessment filing.

Employees on Leave of Absence & Career Breaks

Guidance on employer obligations under the Income Tax (Employments) Regulations 2018 when employees take leave of absence, special leave, career breaks, or work as casual employees. Relevant for employers managing employee tax compliance during various employment interruptions.

Unpaid Remuneration - Section 996 TCA 1997

Explains the PAYE system treatment of unpaid remuneration under section 996 of the Taxes Consolidation Act 1997. Essential for employers and payroll professionals managing deductibility of unpaid salary and wage arrangements.

PAYE/USC Regulations - Emergency Tax

Guidance on emergency tax coding under PAYE and Universal Social Charge regulations. Relevant for employers applying emergency tax to new employees or those without valid tax credits.

PAYE Regulation 16 - Arrears of Pay Post-Employment

Covers the tax treatment of arrears of pay being paid to employees who have left employment under PAYE Regulation 16. Addresses post-cessation payment scenarios for departing employees.

War of Independence Military Service Pensions

Details the tax treatment of special allowances and military service pensions related to the War of Independence under section 205 TCA 1997. Relevant for recipients and processors of military pensions and surviving spouse benefits.

Tax Credit Certificates - Week 1/Month 1 Basis

Explains the reasons for issuing tax credit certificates on a week 1/month 1 basis rather than cumulative basis. Essential for payroll staff and employers issuing tax credit certificates to new or returning employees.

Domestic Employers & Domestic Employees Taxation

Provides guidance on the tax treatment of domestic employees employed in private households. Relevant for domestic employers managing taxation obligations for household staff including nannies, cleaners, and carers.

Amended Tax Credit Certificates - Hardship Cases

Guidance on issuing amended tax credit certificates on a cumulative basis in hardship cases. Relevant for employers and revenue officials addressing financial hardship situations requiring tax relief adjustments.

Employers' Guide to PAYE & Related Issues

Comprehensive guidance document covering general PAYE administration and employer tax obligations. Core reference for payroll professionals and employers on income tax compliance.

Employers' Guide to PAYE - Extended Coverage

Extended employers' guide covering PAYE administration including post-cessation payments and arrears of pay scenarios. Consolidated reference for comprehensive employer tax compliance.

National Co-op Farm Relief Service Operators

Details the tax treatment of Farm Relief Services (FRS) operators providing services primarily to the farming community. Relevant for FRS operators and farmers engaging FRS for agricultural work.

PAYE & Income Tax - Reserved Topic

Tax and Duty Manual guidance on a reserved PAYE or income tax topic. Reference document for specific employment income tax scenarios.

PAYE Year Changes for 2026

Announces and explains changes to PAYE year arrangements for 2026. Essential for employers and payroll professionals updating systems and processes for the new tax year.

Tax Credit for Directors & Employees - Section 997A

Covers credit entitlements for tax deducted from emoluments of certain directors and employees under section 997A TCA 1997. Relevant for directors, employees, and employers claiming tax credits.

Directors of Irish Companies - Tax & USC

Explains the tax and Universal Social Charge treatment of income from holding public office as director of an Irish incorporated company. Relevant for company directors managing personal tax compliance.

Double Deduction Prevention - Foreign Tax Credits

Addresses prevention of double deduction of tax at source by providing credit through PAYE for non-refundable foreign tax under Schedule 24 TCA 1997. Relevant for employees with foreign income sources.

PAYE & Income Tax Administration

Tax and Duty Manual guidance on PAYE and income tax administration. Reference for payroll and employment income tax scenarios.

Employment Income Tax Guidance

Tax and Duty Manual coverage of employment income taxation. Reference document for employment-related tax scenarios.

PAYE & Employment Tax Guidance

Guidance on PAYE and employment-related tax matters. Reference for payroll and employment tax compliance.

Recoupment of Salary Overpayments

Explains the tax treatment when employers recoup overpayments of salary from employees. Essential guidance for employers recovering overpaid wages and affected employees.

Income Tax (Employments) Regulations 2018

Guidance on the Income Tax (Employments) Regulations 2018, covering tax obligations and compliance requirements for employers and employees. Relevant for payroll administrators, HR professionals, and employers managing employment-related tax matters.

Guidelines on PAYE Assessments

Comprehensive guidance on PAYE assessments under section 990 of the Taxes Consolidation Act 1997. Essential for tax practitioners, employers, and revenue officers conducting PAYE assessments and resolving employment tax issues.

PAYE Settlement Agreements

Guidance on PAYE Settlement Agreements under section 985B of the Taxes Consolidation Act 1997, enabling employers to settle minor PAYE irregularities. Relevant for employers seeking to regularize outstanding tax compliance issues.

Income Tax Manual Part 42-05-01

Manual section covering income tax procedures and administration. Content not available from extracted text.

Heritage Property Donation as Tax Payment

Guidance on paying tax through donation of heritage property to an Irish Heritage Trust or Commissioners of Public Works under section 1003A of the Taxes Consolidation Act 1997. Relevant for individuals and estates with significant heritage assets seeking alternative tax payment methods.

TDM 42-05-04 [No text available]

This document is part of the Tax and Duty Manual covering Income Tax, CGT, or Corporation Tax topics. Without extracted text, the specific subject matter cannot be determined. Tax consultants should refer to the full document for guidance on relevant TCA sections and procedural requirements.

Tax Repayments and Offsets for Connected Persons

Guidance on tax repayments and offsets specifically for connected persons, addressing cross-entity tax adjustments. Relevant for practitioners managing group structures and related party transactions.

PAYE Monthly and Annual Estimates (Superseded)

Archived guidance on PAYE monthly and annual estimates applicable prior to 31 December 2018. Content is no longer relevant due to payroll reporting system changes and is retained for historical reference only.