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TDM 43-00-03 [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.
PRSI – Maintenance Cases
This document addresses the income tax treatment of maintenance payments in Personal Public Service Income (PRSI) cases. Content has been consolidated into TDM Part 44-01-01 (married persons and civil partners) and Part 44b-01-01 (former cohabitants). Tax advisors use this for guidance on the tax treatment of maintenance obligations and spousal/civil partner support payments.
TDM 44-02-01: CGT & Married Persons (Section 1028 TCA)
This document explains section 1028 TCA 1997 governing CGT treatment of married couples. It covers joint assessment rules, separate assessment options, loss transfer between spouses, no-gain/no-loss relief on inter-spousal disposals, and subsequent disposal provisions. Essential for CGT planning for married couples and understanding aggregation rules.
TDM 44-02-02: Asset Transfers Between Separated Spouses (S.1030)
This document details section 1030 TCA 1997 treatment of asset transfers following judicial separation, separation deed, Family Law Act relief, or foreign divorce. It provides no-gain/no-loss relief on inter-spousal transfers and covers subsequent disposal rules and exceptions for trading stock. Critical for family law-related asset disposals.
TDM 44-02-03: Divorced Persons Asset Transfers (Section 1031 TCA)
This document covers section 1031 TCA 1997, providing CGT relief where divorced persons transfer assets pursuant to Family Law (Divorce) Act 1996 court orders. It explains the no-gain/no-loss mechanism, base cost carry-forward rules for subsequent disposals, and exceptions for trading stock and restricted taxing rights.
TDM 44A-02-01: CGT Asset Transfers Between Civil Partners
This document addresses sections 1031M and 1031O TCA 1997 regarding CGT treatment of civil partnerships. It covers assessable person nomination, no-gain/no-loss relief on inter-partner transfers, loss offset between partners, and rules for asset transfers upon dissolution of civil partnership. Essential for CGT planning for same-sex couples with civil partnerships.
Tax Treatment of Former Cohabitants - Maintenance & Assets
Guidance on income tax and capital gains tax treatment of maintenance payments and asset transfers between former cohabitants following relationship cessation. Covers sections 1031P, 1031Q, and 1031R of TCA 1997 and interactions with PRSI contributions. Applies to separated cohabiting couples, family law practitioners, and tax advisors handling post-separation financial arrangements.
Dealing with Death Cases
This manual provides procedural guidance for handling the tax and duty affairs of deceased taxpayers. It covers notification of death, filing final tax returns including dates of death, updating death information from various sources (GRO interface, payroll filing), revenue office actions, assessment timeframes, and final clearance procedures. Tax professionals and revenue offices use this to ensure uniform treatment in administering the affairs of deceased persons.
Requests for Clearance in Death Cases (TCA ss.1047-1051)
This document provides guidance on submitting clearance requests to Revenue when dealing with deceased persons' tax affairs. It covers the procedures personal representatives and solicitors must follow to obtain tax clearance, including due diligence requirements, documentation needed, and Revenue's processing of pre-death tax liabilities. The guidance applies to TCA sections 1047, 1048, and 1051, and is particularly relevant for those handling inheritance tax of non-resident beneficiaries under CATCA section 45AA.
Mitigation and Application of Fines and Penalties (S.1065)
This document explains section 1065 TCA 1997 concerning the Revenue Commissioners' discretion to mitigate and apply penalties across all taxes and duties including income tax, corporation tax, CGT, VAT, CAT, stamp duty, excise, customs, LPT, and various levies. It details the scope of penalties, circumstances for mitigation, and procedures. Tax consultants reference this when negotiating penalty relief and understanding penalty application across all tax heads.
Return Filing Dates – Forms 11 and CT1 (TCA s.1084)
Covers filing deadlines and surcharge penalties for late submission of income tax (Form 11) and corporation tax (CT1) returns through ROS. Explains the standard filing dates of 31 October, extensions for electronic filing, and circumstances where surcharges apply even when tax is paid on time. Relevant to all income tax and corporation tax filers.
New Business Filing Dates – Surcharge Relief (TCA s.1084(4))
Explains the special rule under TCA s.1084(4) that extends the filing deadline for income tax returns in a new business's first year of assessment. The return is not due until the specified return date for the second year of assessment, with exceptions for existing or recommencing businesses. Essential guidance for start-up businesses and sole traders.
Late CT Returns – Relief Restriction (TCA s.1085)
Sets out restrictions on claims to relief when corporation tax returns are filed late. Companies filing late face percentage reductions (25% or 50% depending on delay) to claims for excess capital allowances, loss relief, group relief, and surrender of losses. Critical for company tax planning and compliance.
Surcharge for Late Tax Returns – Income, CT & CGT (TCA s.1084)
Comprehensive guidance on late filing surcharges for income tax (Form 11), corporation tax (CT1), and capital gains tax returns. Details surcharge rates, how they are calculated, and situations where surcharges apply regardless of tax payment. Covers all three main self-assessment taxes and ROS filing procedures.
Schedule 17A – Accounting Standards Transition (TCA Schedule 17A)
Addresses transitional measures when companies change from former Irish GAAP to IFRS or current GAAP, now largely obsolete as companies cannot use former GAAP for periods from 1 January 2015 onwards. Relevant only for companies still spreading transitional adjustments from historical accounting changes.
Schedule 2 – Encashment Tax on Dividends (TCA Schedule 2)
Covers the encashment tax system requiring deduction of income tax at 25% (as of 1 January 2021) on specified dividend income paid by chargeable persons. Addresses rules for multiple paying agents, non-resident declarations, companies, and US dividends. Relevant to dividend-paying companies and investors receiving dividend income.
TDM MarkerTrace: Accutrace S10 Fuel Marker Detection
This document sets out procedures for detecting Accutrace S10 fuel marker using the MarkerTrace system under Finance Act 1999 Chapter 1 Part 2 and Mineral Oil Tax Regulations 2012. It covers fuel marker detection methods, testing procedures, and enforcement of mineral oil tax compliance. Relevant for Revenue enforcement and fuel excise compliance.
Communications Data Retention Act [No text available]
This document relates to communications data retention under relevant legislation. Without extracted text, specific provisions cannot be determined. Tax consultants should refer to the full document for guidance on data retention requirements and Revenue investigative procedures.
Importation and Exportation of Childlike Dolls
Guidance on customs procedures for importing and exporting childlike dolls, addressing compliance with child protection legislation. Relevant for importers, exporters, and customs officers handling these restricted goods under the Child Trafficking and Pornography Act 1998.
Tobacco Products Officer Powers under Section 138 FA 2001
Manual detailing the enforcement powers available to Revenue officers regarding tobacco products under section 138 of the Finance Act 2001. Essential for customs and excise officers, tobacco importers, and compliance personnel managing tobacco duty and regulatory requirements.
Importation and Exportation of Medicinal Products
Guidance on importation and exportation procedures for medicinal products, including unauthorised and counterfeit medical preparations. Applicable to pharmaceutical importers, exporters, healthcare authorities, and customs officers managing controlled medical goods.
Passenger Disclosure Requests from An Garda Síochána
Procedure for handling passenger disclosure requests from An Garda Síochána under section 97 of the Finance Act 2010. Relevant for Revenue officers, transport operators, and those dealing with information sharing between tax authorities and law enforcement.
Case Working Guidelines for Suspicious Transaction Reports
Guidelines for case working and investigation of Suspicious Transaction Reports (STRs) under money laundering and terrorist financing legislation. Essential for Revenue officers, financial institutions, and compliance personnel investigating suspicious financial activity.
Management and Use of Informants
This manual addresses Revenue's policies on managing confidential informants and using information from third parties in tax investigations. Tax consultants may consult this to understand how whistleblower information is handled and the implications for taxpayer confidentiality.
Tax Relief for Pension Contributions: Earnings Limit (TCA s.790A)
Chapter 26 details the application of the aggregate earnings limit (currently €115,000) under TCA section 790A for individuals claiming tax relief on pension contributions. This is critical for advisors managing clients with multiple income sources and pension products, including occupational schemes, personal pensions, and GMS plans.
Imputed Distributions from Approved Retirement Funds
Covers imputed distributions from Approved Retirement Funds (ARFs), Vested Personal Retirement Savings Accounts (PRSAs), and Vested Personal Pension Plans (PEPPs). Relevant for pension scheme administrators and retirees managing fund distributions and tax obligations.