Five things you need to know about tax, 18 April 2019

Apr 16, 2019

Find out about updates to Revenue guidance on restricted share schemes and Revenue powers, Easter payroll procedures in the UK and how Luxembourg becomes the 87th state to ratify the Multilateral BEPs Convention.       


  1. Revenue’s Tax and Duty Manual Revenue Information Powers now incorporates information previously available in Statement of Practice SP GEN-1-99 (Revenue Powers). Read more
  2. Revenue’s guidance ‘Share Schemes – Restricted Shares’ has been incorporated into the Share Schemes Manual - Chapter 8



  3. Read HMRC’s communication on Easter payroll processes
  4. Check out the latest Talking Points schedule



  5. Luxembourg becomes the 87th state number to ratify the Multilateral BEPS Convention (MLI).  The MLI will enter into force for Luxembourg in August this year