Guidelines on registering for certain tax heads has been updated

Oct 12, 2020

Revenue updated the Tax and Duty Manual (TDM) on the guidelines for registering for income tax, corporation tax, RCT, Employer PAYE/PRSI and certain minor tax heads, as well as the guidelines for VAT registrations. The TDM on the cancellation of tax registration has also been updated. There are no substantive changes to the registration process for taxpayers or agents.

Revenue eBrief No.182/20 confirmed the update of TDM – Guidelines for Registration for IT, CT, RCT, PREM and Certain Minor Taxheads – to reflect system changes, to amalgamate appendices previously published separately (TDM Part 38-01-03d), and to improve readability. There are no substantive changes to the registration process for taxpayers or agents.

Revenue eBrief 183/20 confirmed the update of TDM – Guidelines for VAT registration – to reflect system changes and to improve readability. material previously published separately in the TDM Mandatory e-filing Notification for New VAT Registrations and in the appendix to the Guidelines for Registration of Taxpayers (TDM 38-01-03e) have been consolidated into this manual. There are no substantive changes to the registration process for taxpayers or agents.

Revenue eBrief No. 184/20 confirmed the update of the TDM – Cancellation of Tax Registration – to reflect system changes, to improve readability, and to incorporate content previously included the appendices of Guidelines for Registration of Taxpayers (TDMs 38-01-03d, 38-01-03e and 38-01-03f).