Revenue's updates to Tax and Duty Manuals

Oct 30, 2018

In the past week, Revenue has made the following changes to some of its Tax and Duty Manuals:

  • The guidance notes on pensions has been amended, Revenue have set out the details of these changes in an eBrief issued last week.
  • Revenue published a new manual outlining how to apply for a tax clearance certificate when required under the Standards in Public Office Act.
  • The guidance on the scholarship income exemption has been enhanced, confirming Revenue’s position in relation to a number of items including the conditions for the exemption.