Revenue has published a number of updated guidance documents relating to the MyEnquiries facility which provide additional information on the facility and updated screenshots. The updates should clarify certain challenges, including opening hours, adding new enquiries, and agent e-linking. The customer services standards paragraph in the MyEnquiries manual has been updated. The telephone opening hours for the myAccount registration helpline have been included in the Access to and registering for MyEnquiries manual. The guidance for MyEnquiries: Submitting and Managing Enquiries in myAccount includes screenshots for adding a new enquiry and details on the messages received when an enquiry is submitted. Paragraph 3.4 has also been updated to include a link to further information. The screenshots in paragraph 2.1 have been updated in the guidance onMyEnquiries – Tracking of Enquiries. The guidance, Notifications about Enquiries has been updated for screenshots withmessages received via notifications. Additionally, paragraph 6 includes new details regarding agents e-linking messages for ROS and myAccount customers.

In this week’s cross-border developments and trading corner, we bring you the latest guidance updates and publications. The most recent Trader Support Service bulletin is also available, as is the latest Brexit and Beyond newsletter from the Northern Ireland Assembly EU Affairs team. The UK’s Borders Directorate has sent an email detailing the new maximum levels for inorganic arsenic in fish and seafood. Miscellaneous guidance updates and publications This week’s miscellaneous guidance updates and publications are as follows: Simplified procedures exclusion list of procedure and additional procedure codes for CDS, Reference Document for The Customs Tariff (Establishment) (EU Exit) Regulations 2020, Customs, VAT and excise UK transition legislation from 1 January 2021, Apply for repayment of import duty and VAT (CHIEF), Importing sanitary and phytosanitary controlled goods into Great Britain that interact with the Border Trade Matching Service, Known error workarounds for the Customs Declaration Service (CDS), Internal temporary storage facilities (ITSFs) codes for Data Element 5/23 of the Customs Declaration Service, External temporary storage facilities codes for Data Element 5/23 of the Customs Declaration Service, Data Element 2/3: Documents and Other Reference Codes (Union) of the Customs Declaration Service, and Producing Irish Whiskey, Irish Cream or Irish Poteen.

The Tax Administration Liaison Committee (TALC) held several meetings last week to discuss Finance Bill 2025 and the draft clauses which will ultimately give effect to this year’s Budget announcements. The Institute, under the auspices of the Consultative Committee of Accountancy Bodies – Ireland (CCAB-I), attended these meetings supported by the representatives of the CCAB-I’s Tax Committee South. On Tuesday and Wednesday, the TALC BEPS Subcommittee and TALC Indirect Taxes Subcommittee met. At the TALC BEPS Subcommittee meeting, discussions focused on the participation exemption for certain foreign dividends and the EU Minimum Taxation Directive (Pillar Two). At the TALC Indirect Taxes Subcommittee, discussions highlighted the VAT and excise changes, focusing mainly on the proposed reduction on VAT on certain apartment sales. Then on Thursday, the meeting of the Main TALC/TALC Direct & Capital Taxes Subcommittee was held where the remaining areas of Finance Bill 2025 were teased out. Finally, on Friday, the VAT modernisation subgroup met to discuss the paper published the day after the Budget on the implementation of e-Invoicing. As readers will appreciate, the full detail of these meetings cannot be shared until the minutes have been agreed by all stakeholders, however below you will find some of the highlights which we can share at this time: The participation exemption for certain foreign dividends: The Institute has been consistently calling for further enhancements to the exemption, particularly in terms of extending the geographic scope and relaxing the requirement to look back five years to determine whether a dividend meets certain criteria. While it was hoped that the amendments could have gone further, it is acknowledged that careful consideration must be given to setting appropriate boundaries to ensure the Irish tax base is sufficiently protected from potential abuse. The enhanced deduction for eligible construction expenditure: The current draft legislation has been subject to much scrutiny since Finance Bill 2025 was published. It is understood that industry bodies are concerned that in its current iteration it will not have the desired impact on construction activities. Therefore, it is expected to be subject to further revision before Finance Act 2025 is enacted. The residential zoned land tax (RZLT): The Institute has been engaging with Revenue throughout the summer months to identify necessary amendments to the RZLT. Unfortunately, while the proposed amendments in Finance Bill 2025 do address some of these concerns, there remains a number of areas where the legislation still requires further consideration. The reduced rate of VAT on apartments as a social policy: The draft legislation is likely to be subject to revision in order to clarify what types of apartments are in scope of the reduced rate. Therefore, readers are cautioned to review the final legislation once it is enacted later this year.

Last Monday, the Institute, under the auspices of the Consultative Committee of Accountancy Bodies – Ireland (CCAB-I), attended the Business Tax Stakeholder Forum at the Department of Finance. The Finance Bill was the focus of the meeting, however, the Department of Finance also updated stakeholders on recent developments at the EU, the United Nations, and the Organisation for Economic Co-operation and Development (OECD). Given the forum focuses on business taxes, the Finance Bill discussions centred on those changes most relevant to businesses, such as the proposed amendments to the participation exemption for certain foreign dividends, the Research and Development (R&D) tax credit, Revised Entrepreneur Relief, and the Special Assignee Relief Programme (SARP). For the most part, stakeholders welcomed the changes but noted that there are still a number of areas of Irish tax legislation that require an earnest pathway toward simplification. The Department of Finance has indicated its intention to advance efforts to address the rules relating to the deductibility of interest in Ireland. This process will include a feedback statement expected to be published in the coming weeks. Further, following the public consultation on the R&D tax credit earlier this year, the department will be considering ways to enhance the relief, such as whether the definition of expenditure could be expanded. Stakeholders expressed disappointment that the proposed amendments to the taxation of exchange traded funds (ETFs) and similar instruments did not go as far as deemed necessary to truly enhance the attractiveness of these instruments for retail investors, i.e. removing the deemed disposal rules and aligning the rate on gains with capital gain tax rates. On the international front, the Department of Finance remains highly engaged at the level of the EU, the OECD and the UN. On the EU front, Ireland will be taking over the Presidency of the Council of the EU on 1 July 2026, following on from Denmark and Cyprus. This will involve the Minister for Finance chairing the Ecofin and Budget Council, officials chairing working parties, representation of the Council at Trilogue negotiations, as well as a range of other roles. The Department will be seeking input from stakeholders ahead of assuming the Presidency. In terms of developments at the OECD and the UN, the main focus at the former is whether a ‘side-by-side’ system is feasible between countries who have implemented Pillar Two and the US minimum tax rules. At the UN, the focus is on an alternative project – the Framework Convention on International Tax Cooperation. The UN project is being driven by developing nations who potentially do not stand to benefit from the Pillar Two system as much as their trade partners in more developed countries. The next year in particular will be a very important year insofar as the future of international tax cooperation is concerned.

The EU has signed an amending protocol to its tax cooperation agreement with Switzerland. This protocol expands the automatic exchange of financial account information and establishes a new framework for cooperation on the recovery of VAT claims.

The EU Subcommittee on Tax Matters recently held an interparliamentary committee meeting to engage with experts on the rationale for adopting, or not adopting, a digital services tax,  the selection of a tax base, the applicable rate and the difficulties encountered in its implementation.

The OECD has published a General tax report to G20 Finance Ministers and Central Bank Governors setting out recent developments in international tax co-operation. The report includes an Inclusive Framework stocktake report on BEPS implementation and impact over the past ten years and also includes details of a voluntary international framework approved by the OECD Committee on Fiscal Affairs. This framework is aimed at promoting the automatic exchange of readily available information on immovable property for tax purposes.

The Ulster Society hosted a webinar update on the subject of Tax Warranties and Indemnities in Practice on Thursday 23 October with Armando Goncalves of our legal partner, A&L Goodbody. This session is designed for accountants who advise on, review or negotiate the tax warranties and indemnities given on the sale or purchase of a private company. The approach is practical, focusing on typal clauses in the tax deed, how these are drafted and amended, and the impact of disclosure from a tax perspective. A recording of this webinar is available to view, for free and on demand, HERE A pdf copy of Armando Goncalves' slides is available HERE

This week in Dáil Éireann, Deputy Malcolm Byrne TD and Deputy Albert Dolan TD introduced the Companies (Protection of Title: Accountant) Bill 2025. Deputy Byrne moved “That leave be granted to introduce a Bill entitled an Act to regulate the use of the title "accountant", to establish criteria for recognition, and to provide for offences and penalties for misuse of the title, and to provide for related matters.” The Bill was not opposed and was passed to Second Stage. We were pleased to meet Deputy Byrne and Deputy Dolan this week to discuss their Bill.  Recognition of the term ‘accountant’ has been an issue the Institute has engaged on for many years under the auspices of the CCAB-I. Our primary focus is consumer protection and ensuring that individuals are not given poor advice by unqualified operators presenting themselves as Chartered Accountants.  In 2006/07 recognition of the term ‘accountant’ was the subject of a formal consultation by IAASA and was also considered by the Company Law Review Group. The Institute used its submission on the Companies Bill 2012 to again highlight this issue. We have also taken the opportunity since then to engage with senior officials and relevant TDs.   Any proposal to define the use of the term ‘accountant’ must be carefully defined in legislation, balancing the complexity of legislating across a wide range of accountancy services and the potential administrative and financial impact on businesses, particularly SMEs. We will monitor the Bill’s progress and update members further.

It has been a week since the Department of Finance published Finance Bill 2025 and with it the draft legislation which will give effect to this year’s Budget 2025 announcements. The Institute, under the auspices of the Consultative Committee of Accountancy Bodies – Ireland (CCAB-I), has been engaging with officials in Revenue and the Department of Finance throughout the week to discuss this year’s draft legislation ahead of the Committee Stage due to take place in the coming weeks. On Monday, the Department of Finance brought stakeholders together under the Business Tax Stakeholder Forum where the Finance Bill discussions took centre stage. The focus of the meeting was on the key business supports including the research and development (R&D) tax credit, the participation exemption for foreign dividends, and the special assignee relief programme (SARP). The Department also noted that there will be further engagement on the reform of the rules regarding the deductibility of interest in Ireland at the end of the year and throughout 2026, with some legislative amendment planned for 2026. In addition, the Department will be seeking input from stakeholders ahead of assuming the Presidency of the Council of the European Union in 2026. On Tuesday, our Tax Committee met to discuss the Finance Bill ahead of meetings with Revenue on Wednesday and Thursday through the Tax Administration Liaison Committee (TALC). Wednesday’s sessions involved meetings of the TALC BEPS Subcommittee and the TALC Indirect Taxes Subcommittee. The TALC BEPS Subcommittee focused on the changes to the participation exemption for foreign dividends and Pillar Two with the TALC Indirect Taxes Subcommittee focusing on the changes to VAT and excise. Thursday’s session involved a meeting of the Joint Main TALC and TALC Direct and Capital Taxes Subcommittee on the remaining measures across the Finance Bill. The above engagements provide the Institute with a key opportunity annually to meet with officials and other professional bodies and trade organisations to gauge the impact of the changes across various industries and sectors of the economy. While it is clear the amount of work that goes into preparing the Finance Bill each year, our feedback is an integral part of the legislative process as well as a key opportunity to raise areas where further work may be needed before the Bill is finalised and indeed areas which may require more attention in the year ahead. In our weekly Tax Newsletter next week, which is due next Tuesday to take account of the Bank Holiday, we will be issuing our Finance Bill 2025 – At a Glance document. This will contain a full overview of this year’s Bill as well as any and all information we can share that has come from the above engagements.

As our workplaces continue to evolve and transform, the boundaries between digital and physical workspaces are becoming increasingly blurred. This European Week for Safety and Health at Work (21-25 October 2025) invites us to pause and reflect on what it means to stay safe and healthy in this new digital era. This year’s theme, “Safe and Healthy Work in the Digital Age”, highlights both the opportunities and challenges brought by the pace of digital transformation – from flexible working and automation to AI, hybrid communication, and the ever-present digital tools that enable us to connect and collaborate at speed. We can all attest to the fact that digitalisation is reshaping the workplace, not just by creating opportunities, but also by introducing new risks and challenges for employees such as isolation, increased pace of work, and fear of being left behind by AI.  While digitalisation has brought convenience, connectivity, and innovation, it has also introduced new psychosocial consequences.  The constant flow of information has blurred work-life boundaries, and social interactions through screens can impact focus, identity and wellbeing.  Understanding these dynamics is essential to creating health digital workplaces where people can thrive. Exploring the Cyber Psychology of Digital Wellbeing As part of this important week, Thrive and the Institute's Members team hosted a lunchtime webinar on cyberpsychology with Dr Nicola Fox Hamilton, who shed light on the myths and realities of screen time, social media, AI, and wellbeing.  The session explored how online spaces affect and shape our identity, behaviours and wellbeing and delved into key questions such as: How does online communication influence how we see ourselves and others? What are the psychological effects of constant connectivity and digital fatigue? How can individual and organisations build resilience and balance in an always-on culture? Through this discussion we were reminded that digital wellbeing is not just about managing screen time – it’s about understanding how digital environments shape our emotions, relationships and performance. Building a safe and health digital future As we look ahead, fostering digital wellbeing must remain a shared responsibility.  Organisations can promote a safer digital culture by: Encouraging healthy online habits and boundaries. Designing systems that support focus, privacy and autonomy. Promoting open conversations about digital stress and overload. Providing training on digital literacy and responsible technology use. By embracing these principles, we can ensure that digitalisation empowers rather than overwhelms – creating workplaces where technology enhances wellbeing, not hinders it. Let’s use this European Week for Safety and Health at Work as a reminder that a truly healthy workplace is one that protects not only our physical safety but also our digital and psychological wellbeing. Thrive is the Institute's wellbeing hub that provides access to a range of free wellbeing supports. For more advice or information, contact the team by email at: thrive@charteredaccountants.ie or by phone: (+353) 86 0243294. 

In UK news, the Institute has issued its UK Pre-Budget submission which includes a recommendation to reconsider proposed changes to agricultural property relief and business property relief, and we bring you the news that our long-standing recommendation to provide a permanent Trader Support Service equivalent is being progressed by the UK Government. In Irish news today, the Department of Finance has published Finance Bill 2025 and Revenue has notified us of scheduled ROS downtime this evening. In International news this week, the European Commission has published a report highlighting the disparities with the application of VAT derogations by Member States. UK 1. Read the Institute’s UK pre-budget submission which features several Northern Ireland centric issues and again calls on the UK Government to reframe the draft legislation on agricultural property relief and business property relief. 2. In this week’s Cross-border developments and trading corner, we outline confirmation given by the UK Government to deliver a permanent support akin to that currently provided by the Trader Support Service which is due to cease at the end of 2025. Ireland 3. Finance Bill 2025 has been published by the Department of Finance setting out the legislative provisions required to give effect to the tax measures announced in Budget 2026. 4. Revenue has confirmed details of planned ROS downtime this evening which will commence just before midnight. International 5. Read the report published by the European Commission on the application of VAT rate derogations by member states. Keep up to date with all the latest Irish, UK, and international tax developments through Chartered Accountants Ireland’s Tax Newsletter. Subscribe to the Tax News by updating your preferences in MyAccount.