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Other recent Revenue guidance updates

Jan 27, 2025

Revenue has recently updated two other Tax and Duty Manuals. Details are set out below.

The updated manuals are as follows:

  • Electronic Relevant Contracts Tax system to include further links to additional information on the operation of this tax. The additional links relate to relevant operations, principal contractors and subcontractors.

  • The Unpaid Remuneration manual to remove a reference to section 989 TCA 1997 and to update an example.

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