Revenue Documents

Dual-Resident Companies

Guidance on tax treatment of companies resident in two jurisdictions and relevant tiebreaker provisions. Applicable to corporations with dual residence status.

Income Tax / CGT / Corporation Tax - Part 35-01-12

This document provides guidance on income tax, capital gains tax, and corporation tax matters under Part 35-01-12 of the Tax and Duty Manual. It is relevant to taxpayers and tax professionals dealing with general income tax, CGT, and corporation tax scenarios.

US Social Security Pensions - Taxable Here

This document explains the Irish tax treatment of United States Social Security pensions under Article 18 of the Ireland/USA Double Taxation Agreement. It is relevant to individuals receiving US Social Security benefits and applies to foreign pension income recognition under section 200 of the Taxes Consolidation Act 1997.

Foreign Branch Double Taxation Relief

This document outlines how companies can claim relief from double taxation on foreign branch profits where foreign tax has been paid. It applies to corporations with foreign branch operations seeking to avoid double taxation on their foreign-source income.

Income Tax / CGT / Corporation Tax - Part 35-02-07

This document provides guidance on income tax, capital gains tax, and corporation tax matters under Part 35-02-07 of the Tax and Duty Manual. It addresses specific scenarios relevant to taxpayers and tax professionals.

Income Tax / CGT / Corporation Tax - Part 35-02-08

This document provides guidance on income tax, capital gains tax, and corporation tax matters under Part 35-02-08 of the Tax and Duty Manual. It addresses specific scenarios relevant to taxpayers and tax professionals.

Income Tax / CGT / Corporation Tax - Part 35-02-09

This document provides guidance on income tax, capital gains tax, and corporation tax matters under Part 35-02-09 of the Tax and Duty Manual. It addresses specific scenarios relevant to taxpayers and tax professionals.

Income Tax / CGT / Corporation Tax - Part 35-02-10

This document provides guidance on income tax, capital gains tax, and corporation tax matters under Part 35-02-10 of the Tax and Duty Manual. It addresses specific scenarios relevant to taxpayers and tax professionals.

Income Tax / CGT / Corporation Tax - Part 35-02-11

This document provides guidance on income tax, capital gains tax, and corporation tax matters under Part 35-02-11 of the Tax and Duty Manual. It addresses specific scenarios relevant to taxpayers and tax professionals.

35A 01 04

35A 01 01

Transfer Pricing Documentation Obligations

This document outlines transfer pricing documentation requirements and obligations for companies under section 835C of the Taxes Consolidation Act 1997. It is relevant to multinational enterprises and groups engaged in related-party transactions requiring transfer pricing documentation.

Guidelines On Low Value Intra-Group Services

This document provides guidelines for low value intra-group services transfer pricing for chargeable periods before 1 January 2020. It is relevant to multinational groups providing services to related entities and applies to pre-2020 transfer pricing scenarios.

Requests for Transfer Pricing Documentation

This document explains the process and requirements for responding to requests for transfer pricing documentation under section 835G of the Taxes Consolidation Act 1997. It applies to companies subject to transfer pricing documentation requests by Revenue.

Income Tax / CGT / Corporation Tax - Part 35B-01-01

This document provides guidance on income tax, capital gains tax, and corporation tax matters under Part 35B-01-01 of the Tax and Duty Manual. It addresses specific scenarios relevant to taxpayers and tax professionals.

Income Tax / CGT / Corporation Tax - Part 35C-00-01

This document provides guidance on income tax, capital gains tax, and corporation tax matters under Part 35C-00-01 of the Tax and Duty Manual. It addresses specific scenarios relevant to taxpayers and tax professionals.

Income Tax / CGT / Corporation Tax - Part 35C-00-02

This document provides guidance on income tax, capital gains tax, and corporation tax matters under Part 35C-00-02 of the Tax and Duty Manual. It addresses specific scenarios relevant to taxpayers and tax professionals.

Interest Limitation Rule - TCA Part 35D Guidance

Detailed guidance on Ireland's Interest Limitation Rule covering key definitions, entity classifications, and interest equivalent calculations under TCA Part 35D. Addresses relevant entities, worldwide groups, interest groups, associated enterprises, standalone entities, and de minimis thresholds. Essential for multinational enterprises, corporate financiers, and tax advisors managing group debt structures and cross-border financing arrangements.

Business Entertainment Expenses

This document outlines the tax treatment of business entertainment expenses under section 840 of the Taxes Consolidation Act 1997. It is relevant to businesses and sole traders seeking to understand which entertainment expenses are deductible for tax purposes.

Mutual Trading - Companies Not Carrying On Business

This document explains the tax treatment of companies carrying on mutual business or not carrying on a business. It applies to mutual trading structures, member-owned entities, and companies with non-business activities.

Income Tax / CGT / Corporation Tax - Part 36-00-06

This document provides guidance on income tax, capital gains tax, and corporation tax matters under Part 36-00-06 of the Tax and Duty Manual. It addresses specific scenarios relevant to taxpayers and tax professionals.

Donations to Approved Sports Bodies

This document explains the tax relief available for donations to approved sports bodies under section 847A of the Taxes Consolidation Act 1997. It is relevant to individuals and companies making charitable donations to qualifying sports organizations.

Representative Church Body - Cost of Living Allowance

This document explains the tax treatment of cost of living accommodation allowances for members of the clergy and religious ministers under section 837 of the Taxes Consolidation Act 1997. It applies to clergy and religious ministers claiming housing-related deductions.

Income Tax / CGT / Corporation Tax - Part 36-00-17

This document provides guidance on income tax, capital gains tax, and corporation tax matters under Part 36-00-17 of the Tax and Duty Manual. It addresses specific scenarios relevant to taxpayers and tax professionals.

Part 36-00-18

This document covers tax procedures and administration guidance relevant to income tax, CGT, and corporation tax. It provides technical guidance for taxpayers and tax professionals on specific tax scenarios and compliance requirements.

Part 36-00-19

This document addresses tax administration and procedural guidance applicable to income tax, CGT, and corporation tax matters. It offers technical direction on tax compliance and taxpayer obligations.

Part 36-00-20

This document provides technical guidance on tax matters covering income tax, CGT, and corporation tax. It is designed to clarify tax obligations and administration procedures.

Revenue Technical Service Guidance

This foundational document outlines the Revenue Technical Service's approach to providing tax guidance and references key procedures including review of opinions and EU/OECD exchange of information requirements.

Confidentiality of Taxpayer Information

This document explains the confidentiality protections and privacy obligations governing taxpayer information under section 851A TCA 1997. It is relevant for all taxpayers and advisors handling sensitive tax data.

Part 37-00-03

This document covers tax procedures and guidance relevant to income tax, CGT, and corporation tax administration. It provides technical direction on compliance matters.

Guidelines for Tax Agents and Advisors

This document provides guidance for tax agents and advisors acting on behalf of taxpayers, covering their obligations, procedures, and interactions with Revenue. It is essential for professional tax representatives.

Agent e-linking Process Guidelines

This document explains the electronic linking process for tax agents and customers interacting with Revenue systems. It covers procedures for both agents and taxpayers using the e-linking platform.

Personal Public Service Number (PPSN)

This document provides comprehensive guidance on the Personal Public Service Number (PPSN), its role in tax administration, and requirements for taxpayers and agents. Relevant for all individuals interacting with Revenue.

Part 37-00-08

This document addresses tax procedures and administration relevant to income tax, CGT, and corporation tax. It provides technical guidance on compliance and taxpayer obligations.

Use of Tax Returns and Forms

This document explains the proper use of tax return forms and other Revenue forms, covering completion requirements and filing procedures. Relevant for all taxpayers and tax professionals submitting documentation.

PAYE Security Checking for Tax Credits & Refunds

Internal Revenue procedures for security checking protocols related to PAYE tax credits and refund processing. Covers validation and verification procedures to prevent fraud and error in PAYE administration. Relevant for Revenue PAYE operations staff and administrators handling tax credit claims and refund applications.

Cancellation of EFT Refunds and Repayments

This document provides guidance on the cancellation procedures for Electronic Fund Transfer (EFT) refunds and repayments issued by Revenue. Relevant for taxpayers and agents handling refund management.

Part 37-00-11

This document covers tax administration and procedural guidance relevant to income tax, CGT, and corporation tax.

Higher Education Grants - Income Verification

This document explains how Revenue verifies income details for SUSI (Student Universal Support Ireland) grant applications. Relevant for students, parents, and education institutions processing grant applications.

Part 37-00-14

This document provides tax administration guidance applicable to income tax, CGT, and corporation tax matters.

Addresses in Company Cases

This document explains the address requirements for companies under section 50 of the Companies Act 2014 and how Revenue uses registered office addresses. Relevant for companies filing tax returns and maintaining compliance.

Part 37-00-16

This document covers tax procedures and guidance for income tax, CGT, and corporation tax administration.

Revenue Services for Customers with Disabilities

This document outlines Revenue's services, accommodations, and accessibility measures for customers with disabilities. Relevant for disabled taxpayers seeking reasonable adjustments and support.

Responding to Ombudsman Complaints

This document explains Revenue's procedures for responding to complaints made to the Ombudsman and liaising with the Office of the Ombudsman. Relevant for taxpayers pursuing complaints and Revenue staff handling complaint responses.

TDM 37-00-22 [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.

Prompt for Action - ROS and MyDocuments

Guidance on Revenue's Prompt for Action notifications issued to taxpayers and agents via ROS inbox or MyDocuments/myAccount. Relevant for understanding how Revenue communicates follow-up action requests to customers and their representatives.

TDM 37-00-28: Revenue Online Services & PAYE Contact

This document guides individuals and businesses on accessing Revenue's online services, particularly myAccount for managing tax affairs and PAYE services. It covers eForm 12 submission, tax registration, CAT filings, and the national PAYE phone number. Essential for taxpayers seeking self-service options and Revenue contact information.

Repayments and Offsets of Taxes and Duties

Comprehensive guidance on tax and duty repayments and offsets under TCA sections 865 and 865B. Essential reference for taxpayers and advisors handling repayment claims and overpayment scenarios across income tax, CGT, and corporation tax.

4-Year Repayment Claims and Time Limits

Detailed procedures for processing repayment claims within the 4-year time limit under TCA sections 865 and 865B. Critical for taxpayers and agents managing debits and credits and understanding repayment claim deadlines.

Tax and Duty Manual Part 37-00-31

This document is part of the Irish Revenue Tax and Duty Manual covering income tax, CGT, and corporation tax matters. Specific content details are unavailable from the extracted text.

Tax and Duty Manual Part 37-00-33

This document is part of the Irish Revenue Tax and Duty Manual covering income tax, CGT, and corporation tax matters. Specific content details are unavailable from the extracted text.

Unreasonable Complainant Conduct - Staff Procedures

Internal Revenue staff guidance on identifying and managing unreasonable complainant conduct during tax inquiries and complaints. Relevant for understanding compliance expectations when dealing with Revenue.

MyEnquiries Platform - Overview and Registration

Summary guidance on MyEnquiries, Revenue's online portal for managing tax inquiries. Provides overview of the system with cross-references to related manuals covering specific registration and usage aspects.

MyEnquiries Access and Registration Procedures

This document provides detailed procedures for accessing and registering for the MyEnquiries platform. Relevant for taxpayers and agents establishing initial access to Revenue's online inquiry system.

Tax and Duty Manual Part 37-00-36B

This document is part of the MyEnquiries series within the Irish Revenue Tax and Duty Manual. Specific content details are unavailable from the extracted text.

Tax and Duty Manual Part 37-00-36C

This document is part of the MyEnquiries series within the Irish Revenue Tax and Duty Manual. Specific content details are unavailable from the extracted text.

Tax and Duty Manual Part 37-00-36D

This document is part of the MyEnquiries series within the Irish Revenue Tax and Duty Manual. Specific content details are unavailable from the extracted text.

Tax and Duty Manual Part 37-00-36E

This document is part of the MyEnquiries series within the Irish Revenue Tax and Duty Manual. Specific content details are unavailable from the extracted text.

MyEnquiries Routing and Inquiry Processing - Staff Guide

Internal Revenue staff instructions for routing and working tax inquiries within the iC system via MyEnquiries. Covers procedural requirements for Revenue personnel managing inquiry workflows.

MyEnquiries Revenue-Initiated Inquiries - Staff Guide

Internal Revenue guidance on initiating and managing tax inquiries through MyEnquiries platform. Provides staff procedures for commencing formal inquiries with taxpayers.

TDM 37-00-37 [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 and Duty Manual Part 37-00-38

This document is part of the Irish Revenue Tax and Duty Manual covering income tax, CGT, and corporation tax matters. Specific content details are unavailable from the extracted text.

State Aid Transparency - Publication Requirements

Guidance on State aid transparency requirements and publication of information regarding State aid grants to individual taxpayers. Relevant for compliance with EU State aid disclosure and transparency obligations.

Large Corporates Division - Tax Opinions and Confirmations

Procedures for obtaining Revenue opinions and confirmations on tax/duty consequences of proposed corporate actions from the Large Corporates Division. Relevant for major corporate taxpayers seeking advance clearance.

Part 37-00-40A

This document is part of the Irish Revenue Tax & Duty Manual covering income tax, capital gains tax, and corporation tax provisions. Without extracted text, specific application scenarios cannot be determined.

Part 37-00-41

This document is part of the Irish Revenue Tax & Duty Manual covering income tax, capital gains tax, and corporation tax provisions. Without extracted text, specific application scenarios cannot be determined.

TDM 37-00-42 [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.

Part 38-00-01

This document is part of the Irish Revenue Tax & Duty Manual covering income tax, capital gains tax, and corporation tax provisions. Without extracted text, specific application scenarios cannot be determined.

Signature on Returns (Part 38-01-01)

Explains the requirement that tax returns must be submitted on prescribed forms and require signatures. Covers both paper-based returns and electronic ROS filings, relevant to all taxpayers submitting income tax and corporation tax returns.

Pay and File Returns (Part 38-01-02)

Details the process for attaching supporting documents to income tax and corporation tax returns when expressly requested by Revenue. Applies to taxpayers filing returns with mandatory documentation.

Part 38-01-03A

This document is part of the Irish Revenue Tax & Duty Manual covering income tax, capital gains tax, and corporation tax procedures. Without extracted text, specific application scenarios cannot be determined.

Guidelines for VAT Registration (Part 38-01-03b)

Provides comprehensive guidelines on VAT registration requirements and the process of appraising VAT applications. Relevant to businesses determining eligibility for VAT registration and applicants submitting registration requests.

Part 38-01-03C

This document is part of the Irish Revenue Tax & Duty Manual covering income tax, capital gains tax, and corporation tax procedures. Without extracted text, specific application scenarios cannot be determined.

Part 38-01-03G

This document is part of the Irish Revenue Tax & Duty Manual covering income tax, capital gains tax, and corporation tax procedures. Without extracted text, specific application scenarios cannot be determined.

2015 ROS Form 11 (Part 38-01-04)

Manual guide to the 2015 ROS Form 11 for income tax returns, including warning and error messages. Relevant to self-employed individuals, contractors, and others filing annual income tax returns electronically through ROS.

Part 38-01-04A

This document is part of the Irish Revenue Tax & Duty Manual covering income tax and corporation tax return procedures. Without extracted text, specific application scenarios cannot be determined.

Part 38-01-04B

This document is part of the Irish Revenue Tax & Duty Manual covering income tax and corporation tax return procedures. Without extracted text, specific application scenarios cannot be determined.

2018 ROS Form 11 Income Tax Return (Part 38-01-04C)

Highlights updates and changes to the 2018 ROS Form 11 available since January 2019 in both online and offline ROS facilities. Applicable to taxpayers filing annual income tax returns using the updated 2018 Form 11.

Part 38-01-04D

This document is part of the Irish Revenue Tax & Duty Manual covering income tax and corporation tax return procedures. Without extracted text, specific application scenarios cannot be determined.

Part 38-01-04E

This document is part of the Irish Revenue Tax & Duty Manual covering income tax and corporation tax return procedures. Without extracted text, specific application scenarios cannot be determined.

Part 38-01-04F

This document is part of the Irish Revenue Tax & Duty Manual covering income tax and corporation tax return procedures. Without extracted text, specific application scenarios cannot be determined.

Part 38-01-04G

This document is part of the Irish Revenue Tax & Duty Manual covering income tax and corporation tax return procedures. Without extracted text, specific application scenarios cannot be determined.

Part 38-01-04H

This document is part of the Irish Revenue Tax & Duty Manual covering income tax and corporation tax return procedures. Without extracted text, specific application scenarios cannot be determined.

Part 38-01-04I

This document is part of the Irish Revenue Tax & Duty Manual covering income tax and corporation tax return procedures. Without extracted text, specific application scenarios cannot be determined.

Corporation Tax Returns - Form CT1 Overview

Master guidance document for completing Corporation Tax returns using Form CT1. This document provides foundational information and directs users to year-specific guidance for filing corporation tax returns in Ireland.

Corporation Tax Returns - Form CT1 Supplementary

Supplementary guidance for Corporation Tax Form CT1 completion, providing additional detail on specific filing requirements and return components.

Corporation Tax Returns - Form CT1 Additional Details

Additional guidance materials for Form CT1 completion, supporting the main Corporation Tax return instructions.

Corporation Tax Returns - Form CT1 Detailed Guidance

Comprehensive guidance material supporting Corporation Tax Form CT1 completion, covering specific sections and filing scenarios.

Corporation Tax Returns - Form CT1 Extended Instructions

Extended instruction material for Corporation Tax Form CT1 completion, providing detailed explanations of return components.

Corporation Tax Returns - Form CT1 Further Details

Further detailed guidance on Form CT1 completion for Corporation Tax returns, addressing specific filing requirements.

Corporation Tax Returns - Form CT1 Additional Information

Additional information and guidance for completing Corporation Tax Form CT1 returns.

Corporation Tax Returns - Form CT1 Reference Material

Reference material and supporting guidance for Form CT1 Corporation Tax return completion.

Form CT1 2024 Completion Guidance

Year-specific guidance for completing the 2024 Corporation Tax Form CT1 return. This document provides detailed instructions for taxpayers and agents filing corporation tax returns for the 2024 tax year through ROS.

Form CT1 2025 Completion Guidance

Year-specific guidance for completing the 2025 Corporation Tax Form CT1 return. This document provides current instructions for filing corporation tax returns for the 2025 tax year through Revenue Online Service.

Form CT1 2018 Completion Guidance

Year-specific guidance for completing the 2018 Corporation Tax Form CT1 return. This document provides detailed instructions for taxpayers and their agents filing corporation tax returns for the 2018 tax year.

Signature of Paper Tax Returns

Guidance on the signature requirements for paper-filed tax returns under self-assessment. This document addresses the limited number of taxpayers still filing paper returns rather than electronically.

Corporation Tax Period of Account

Guidance on determining the corporation tax period of account and accounting periods for tax purposes. Relevant for all companies establishing their tax year end and accounting period for corporation tax compliance.

Form CT1 Submission Without Accounts

Guidance on circumstances where companies may submit Form CT1 without accounts and the conditions that apply. This document clarifies the requirements for filing Corporation Tax returns without attaching financial accounts.

Corporation Tax Returns - Additional Guidance

Supplementary guidance document on Corporation Tax return procedures and filing requirements.

Self-Assessment Information Returns - Overview

Overview guidance on self-assessment information returns and related filing obligations for income tax and capital gains tax.