Further Revenue guidance updates

As is the case at the end of the year, Revenue has updated several other Tax and Duty Manuals including guidance on the Co-operative Compliance Framework and PAYE services. You can find a complete list of the updated guidance below.

• Co-operative Compliance Framework for Large Corporates Division (LCD) and High Wealth & Financial Services Division (HW&FSD) guidance updated to include references to HW&FSD where appropriate, following the move of the financial services branches from LCD to HW&FSD. In addition, contact details for LCD and HW&FSD have been updated (section 7),
• The maintenance of proper books and records guidance is updated to reflect the period for which certain records and linking documents must be retained,
• PAYE Services - Manage your Tax has been updated to remove reference to the Rent Tax Credit from the Real Time Credit section as it does not require the mandatory upload of receipts via Receipts Tracker,
• The Investment Undertakings guidance has been updated to reflect the legislative amendment that a repayment of exit tax is available where it arises from the investment of a relevant payment by a relevant person under the Mother and Baby Institutions Payment Scheme Act 2023 or under the Cervical Check Tribunal Act 2019, and
• The Non Routine Revenue Powers guidance has been updated to include section 3.7 which relates to claims for privacy and legal and professional privilege during a premises search.