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Revenue has recently published the following updated guidance:
Incapacitated Child Tax Credit (updated to reflect Finance (No. 2) Act 2023, and the applicable credit for prior years).
Employed person taking care of an incapacitated individual (refreshed examples).
Forfeitable shares (updates to the examples).
Tax relief on retirement for certain income of certain sportspersons (refreshed examples).
Using online methods to make a payment to Revenue (updated information on Relevant Tax on Share Options (RTSO)).
PAYE/USC regulations – emergency tax (updated to reflect increased tax bands in Finance (No.2) Act 2023).
EU mandatory disclosure of reportable cross-border arrangements (guidance on the operation of DAC6).